the cost of tax can depend on the age of the car and more importantly the engine size, so the low range (1.0-1.4 litres) are only atm £120-25 a year but bigger engines or bigger size cars would cost more than that
and mot means a yearly service every car must have carried out to make sure your car's in good road condition and depending on whether its safe and legal condition (tyres, body condition, mirrors, lights, engine etc) as to it passing and this is required to be done on an annual basis for cars more than 3 years old