[Llanigraham]

I was discussing prices in general with a friend who owns a garage and he said quite a few independents have now been pushed into charging VAT due to the considerable increase in the cost of spares. You did of course always indirectly pay for the VAT on parts, but it's now also on the labour element. The addition costs of VAT book keeping/accounting also has to be covered.

And the additional costs of gas and electricity to heat and run workshop equipment.