Nice little earner

With the budget almost upon us the word in the motor trade according to my friendly garage is that MOT tests are going to be hit.

Apparently, in another of those wonderful computer deals that has made this Government a legend in the IT industry, the money paid by garages for the cerificates goes to the MOT test system suppliers not to the Government.

With 3.5 million or so tests a year this has had the treasury crying over its abacus. Adding VAT would be a nightmare as garages can charge what they like for tests, some give an MOT test for free with a service for example, so the word from the inspection pit is there will be a £10 tax on each MOT.

Garages buy MOT certificates in batches of 100 so they would just pay an extra £1,000 a batch which means no fiddles, no evasion and no collection of the tax. If the motor men are right it will be interesting to see how that is dressed up as a move to stop binge drinking/obesity/climate change or any of the other excuses our leaders will be coming up with this time around. They could be honest of course and just say: "Stand and deliver!"