We charge 40 quid.
Local Ford garage doing them at £27, had some regular customers of mine take their cars there cos they are so cheap. Both failed, I checked them over and didn't agree with most of the failures, the Vectra was quoted at 500 quid to get through and a Punto 150 quid to do front pads and discs! And if you didn't get the work done with them, you had to pay the £27 retest fee!!!
Needless to say we ended up doing an MOT on them both, and did the work to get them through the MOT.
Cheapest is not always best, some places are looking to recoup the cheap MOT by failing the car on work it doesn't need doing.