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For the first time in 5 years I am told I need to fit the 3rd row of seats so the seat belts can be checked for a WOF. Is this a new requirement?

Please see post below from one of our most experienced WoF Inspectors.

I would suggest that your WOF inspector has not kept up with the latest rules in the VIRM (inspectors rule book).
Below is taken directly from the VIRM:

Note 21

Where a seat has been removed, a seatbelt is not required for that position, and any remaining seatbelt or seatbelt anchorage components are not required to be inspected. Where seatbelt or seatbelt anchorage components remain fitted, and the vehicle is such that the removed seats can be readily re-fitted and used with the seatbelts, the vehicle inspector must:
Identify which seats were missing when the vehicle was presented for inspection, and
Advise the vehicle operator that the remaining seatbelt components have not been checked, and that if the missing seats are re-fitted at a later stage, it is the vehicle operators' responsibility to ensure that these seats and seatbelts are compliant prior to using them.
If the inspector chooses to inspect any remaining seatbelt components, then they should identify that to the vehicle operator. Any defects should be noted on the checksheet, but must not be failed. The same information as noted above must be recorded on the checksheet to make it clear that the responsibility lies with the vehicle operator if seats are re-fitted.

I suggest you politely steer your inspector toward the VIRM, Section 7-5, Note 21 which allows for the removal of your seats without the need to refit.

Thanks, help most appreciated.

Thanks, help most appreciated.