Mandatory MOT testing is being re-instated on 1st August for England, Scotland and Wales. Wife's car's MOT expires on 24th July, so just sneaks in for the 6 month extension, then it is off to be sold as it has only done 65 miles since February and my car has only done 110 miles since March. Working from home means having 2 cars sat doing nothing is too much of a luxury, one car will be enough.
If I was buying a car I'd want a "proper" MOT, not an extension.