I am a current MOT tester and in Jan 2012 then Apr 2012 and then the "end of summer" SRS / Airbag was supposed to be a testable and failable addition to the test criteria.
The test criteria was added to the Testers Manual but the ability for an MOT tester to FAIL a class IV (car) has yet to "go live" hence we as testers have been instructed to carry out the check but can ONLY advise if SRS/airbag light is indicating a malfunction