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Yes, if you lease a car that is over 3 years old – and required by law to undergo the annual MOT Tests – then you will need to book and pay for an MOT.
However, if the leased car is brand new, and your lease ends before the car is over 3 years old, you will not be required to put the car through an MOT Test.
There may be instances in your lease agreement where the company has agreed to cover any MOT costs. Although this is extremely rare, it may be worth checking your agreement.