Issue Date April 2013
Value Added Tax, Credit Card Payments and Appeal Fees
Test fees themselves are not currently subject to Value Added Tax (VAT), although where a vehicle
presenter re-charges their client an amount greater than the test fee actually charged, VAT may be
chargeable on some or all of that re-charge. Any enquiries on this subject should be directed to the local
Where an AE accepts payment for an MOT by credit/debit card, they must not add an additional amount
to the test fee to cover any administration fee if it results in the cost exceeding the maximum test fee
chargeable. The customer should not be expected to cover any additional costs over and above the
maximum charge for the MOT. VOSA may consider action against any AE found to be charging a fee
higher than the maximum.
If the AE is discounting the fee and the extra charge does not cause a payment in excess of the
maximum fee this is acceptable.
The fee payable to VOSA for an appeal against the refusal of a test certificate is the maximum fee for the
appropriate vehicle class. This fee may be returned, in part or fully, if VOSA agrees that the appeal was
L5. Test Slot Charges
AEs are required to pay a charge to VOSA for each test pass recorded on MOT Computerisation. Test
Slots must be purchased in advance, in multiples of 100. The registration of a new test or retest will not
be permitted if the VTS does not have at least one test slot available.
The maximum number of test slots that may be retained by an AE for a site is;
· no more than they would normally expect to use in a three month period (based on the Average
Number of Test per Day from the Scheme Performance Report), or
· 200, which ever is the greater.
AEs found to have an excessive number of test slots may have any surplus credited back to their
Test slots used by VOSA during the course of an appeal will not be deducted from the VTS
Computerisation Equipment Supply or Replacement Charges
For the current fees for replacement VTS Device and Associated Equipment see the VTS Device
Catalogue (see VTS Device User Guide).
MOT Computerisation will hold an account for each authorisation. Payments and orders from and any
credits due to a VTS, will be processed through an account:
a. VTS Accounts puts each VTS within an Authorisation under a separate account. This means that a
person can only order for the one VTS. However the AE may give the same person the ordering role
for more than one VTS if they so wish. Monies will have to be paid into each of the accounts for VTS
within the organisation separately. There can only be one VTS Account for each VTS.
Fees and Accounts