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The MOT test was first introduced in 1960 and is an annual, legal requirement for all UK registered motor bikes and cars over 3 years old in the UK. The only time that you can legally drive a UK registered car/bike over 3 years old without an MOT is if you are driving to an MOT test centre, for a pre-booked MOT (see DVSA Web Site). The basic concept of the MOT test is that the vehicle should meet the construction and use laws, though this is not always the case.
VOSA do not want you driving your vehicle around without a valid MOT. As an incentive to get your vehicle tested before the current certificate runs out, VOSA will extend the expiry of a newly passed vehicle up to 1 month, so that you can get your vehicle tested 2 weeks before it's due and if is passes, you get the credit added, if it fails, you still have 2 weeks to get if fixed and re-tested. This 1 month rule is rigid, so if you wish to take advantage of this incentive, please check that the current expiry will be less than 1 month from your planned test date.
In VOSA's own words: "An MOT certificate confirms that at the time of the test, without dismantling, the vehicle met the minimum acceptable road safety and environmental standards required by law. It does not mean that the vehicle is roadworthy for the life of the certificate. The test does not cover the condition of the engine, clutch or gearbox.". In other words, an MOT does not provide any particular guarantee or assurance that a vehicle is roadworthy (other than at the time of the test). You should remember this when purchasing a vehicle.
Check MOT history (requires V5): MOT History
Check MOT Status (requires V5): MOT Status
Items tested on a car: Parts checked at an MOT
Legally driving without an MOT: Getting an MOT
Driving without TAX/SORN: Register SORN
MOT Guides and Inspection Manuals
Unhappy about an MOT*: Notice of Appeal
VOSA local enforcement offices
* Please note that you will need to pay a full test fee for an appeal.
The MOT test is a constantly evolving thing. Items are added (and sometimes revised or removed) from the test procedure at frequent intervals throughout the year (via Special Notices). Just because your car passed it's MOT last year, even with a known fault, it does not mean that it will pass it's next MOT with the same fault. At the time of writing, two excellent examples are drivers seats that do not adjust for leg room correctly, or steering locks that do not engage/release appropriately.