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Old 14th Mar 2016, 12:46
  #7 (permalink)  
Weathergirly
 
Join Date: Apr 2013
Location: Scotland
Age: 34
Posts: 55
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Tests and Exams do not attract VAT. It does not matter if you are VAT registered or not.
Eye tests - VAT Exempt
Driving Test - VAT Exempt
MOT Test - VAT Exempt
Flying Test - VAT Exempt
Any Exam - VAT Exempt

No service has been provided so no VAT charged.
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