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Post Info TOPIC: VAT for a mot centre
ChrisBolton


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VAT for a mot centre
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Hi there

Just took on a new client who runs a garage and mot centre.  Ive looked up and found that MOT's are basically exempt as a sale on the vat return, but does this affect what vat can be reclaimed?  The only direct cost I can see is labour, the light and heat is included in the rent and the landlord isnt vat registered.

Cheers

Chris



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Sharon Eyre


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The Mots would go through as exempt sales, the rest as normal Vat sales.
Expense wise- everything with Vat is reclaimed as normal

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Regards

Sharon
ChrisBolton


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Thats great, thanks. I had thought it was zero rated at first

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leshoward


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A MOT test is neither zero rated nor exempt. As a statutory fee, it is outside the scope of VAT. There is no effect on input tax, unlike exempt income.

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Sharon Eyre


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Exempt does not have any impact on the vat return ?



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Regards

Sharon
ChrisBolton


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Thats great, cheers. I wasnt sure if I would have to start apportioning expenses etc

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Cheshire


Master Book-keeper

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Hi Chris
Could PM you and not seen you about for a bit (Ive not had much chance to get on here myself) - noticed it was your birthday - so hope you are having a great day. HAPPY BIRTHDAY!!!!!!!!cake.gif



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 Joanne 

Winner of Bookkeeper of the Year 2015, 2016 & 2017 

Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.

You should check out answers with reference to the legal position
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