is that front or back seats? must have secure drivers seat and seat belt fitted to pass the mot. the gaiters not matter as they are cosmetic and to make it look pretty not to affect the operation of the said item.
I wondered that about the seats when I had my MOT too. I decided to put them back in because it was easier than explianing to the already "modified car hating" tester that I'd been racing the car on a drag strip.