Roland Perry ) gurgled happily, sounding much like they
were saying :

when you pay to get it inspected (annually after three years),

Huh? Do you mean the sales tax on the inspection fee?

The MOT inspection is mandatory, so arguably the inspection fee is a
tax.

A very weak argument, though. You have to buy new tyres when they wear
out, too. Is that a tax?

I suspect he was meaning VAT on the MOT fee.

Not that the MOT is VATted.