After a bit of research I’ve found this from the MOT Inspection Manual
https://www.gov.uk/guidance/mot-ins...ht-commercial-vehicles/7-other-equipment7.8. Speedometer
You must check the speedometer of vehicles first used on or after 1 October 1937 with a maximum speed above 25mph. You do not need to check Class 3 vehicles.
If a road test is needed, for example to carry out a decelerometer test, you must check whilst driving that the speedometer is working.
If a road test is not necessary, you should only reject a speedometer if it’s clearly not working.
Speedometers do not need to be lit on:
vehicles with no front or rear position lamps
vehicles that have front or rear positions lamps that are permanently disconnected, painted over or masked
You can accept a tachograph as an alternative to a speedometer if it satisfies the requirements of this inspection.
Defect
(a) Speedometer not fitted where one is required .... Category .. Major
(b) Speedometer:
(i) operation impaired ..... Category .. Minor
(ii) not working .................................. Major
(c) Speedometer:
(i) not sufficiently illuminated ............. Minor
(ii) not illuminated ............................... Major