Yes, that's quite right. VOSA quote a maximum fee that can be charged for an MOT test and that amount can't be exceeded. There is no VAT.
Should they so wish a testing centre may charge a lower fee as, indeed, many do. They can carry out MOT tests for free should they so wish!
But I've never heard of an "MOT Admin Fee". Could be the charge for taking the car for a test to another garage if the garage themselves aren't an MOT testing station. But, other than that, I can't think of any reason for there being such a fee at all.
I think you need to ask the garage a few questions.
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