If -as is likely for many -your car tax date and MOT date coincide--would it not follow that a car with an MOT due and delayed cannot be taxed and thus cannot be driven on the roads anyway-or am I missing something here?

Have you not been paying attention. From 01 April for 6 months (initially) cars are having their MOT's extended for 6 months but its still the owners/drivers responsibility to ensure the car is roadworthy. You will get prosecuted if the car does not meet standards even with a "free" 6 months.

One of our cars has its MOT due early June, its tax on 01 July. If the local garage is open I will get it done but if not the car will still be taxable since the MOT will be extended to early December, I understand it shows on the systems about a week before the due date.

Regardless of the tax situation, I will get the car MOT'd as soon as I can, don't want to be sorting it on a wet December night just before Christmas (if we are allowed one).

Local indy we use has re-opened on a skeleton staff scale, Toyota getting MOT'd week on Monday.

My indie had advice from DVSA that his was an essential service and has never closed, quite busy, as are at least half a dozen MOT/service garages within a mile radius.

The big chains may well have furloughed staff to save money, Government providing the 80% wages.