Confusion reigns, well no suprise there then.
DVLA have emailed me back sying "VOSA are responsible for the MOT tests"
We all new that but who decides when?
Phoned up DVLA again and spent 1/2 an hour telling the person on the line things they did not know about Kit Built vehicles and registration.
The verbal conclusion is that Kit built vehicles when they have passed IVA are considered new at first registration, this should be stated on the V5.
When you get your V11 tax reminder it will state on that what documentation you need to have to complete the taxing of your vehicle, if it does not ask for an MOT at this stage, you don't need one to tax the car.
After IVA you do not need an MoT to tax the car first time, they do the tax using the MAC as proof of road worthyness.
My next port of call is the policy department of DVLA, which i will write to today or Monday. The question will be a general one about MOT after Kit built IVA with perhaps a question about the different registrations and the date of first registration.
It will not go into any detail at this stage as i don't want to raise any issues and flag it up as a problem that could cause a kneejerk reaction.
My current conclusion is that No MOT is needed before or immediately after IVA until the tax renewal reminder notice V11 says you need an MOT.
The main stumbling block is the date of first registration and the date of manufacture, when registering for the first time you must make sure that the local office are aware that it is a Kit Built vehicle and not a Kit modified vehicle.
This is where (probably) the local office interpretation can cause us problems.
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