i'm an ex MOT inspector and still know people who will write an MOT for a vehicle that isn't used or moved since last MOT.
Considering some cars do less that 50 miles a year i can't see a problem with it, my wifes hasn't moved for 4 years but has a new mot every year.
And something to think about a new car doesn't need an MOT for 3 years potentially racking up between 30 and 60k depending on who uses it, SCARY.
Jason
PS an MOT isn't worth the paper it's written on, only valid for the time it is inspected, as soon as it leaves the station anything could happen. Only a requiremet for the law. Once had a car in passed MOT went down the road and blew master cylinder. But fullfilled the requirements in the process of being MOT'd.