[/quote]My gas do is not VAT registered and always take cash and never provided a receipt.
Firstly, I would be surprised if he is able to gain access to 4 properties, carry out the checks and complete the paperwork in 90 minutes. Even if he does, there is still the office time, admin and travelling to and from the site.
Secondly, what kind if business man pays a bill without an invoice or receipt? That generally indicates a perception that you are getting it cheap because of non declaration - an offence to which you would be an accessory. BUT he has to give you a certificate, so their is a paper trail, and I am fairly sure you put the payment through YOR books. It would be a foolish tradesman who did pocket the readies in those circumstances.. some guys only take cash, as cheques have an uncanny habit of displaying bouncing tendencies.
And I agree with the earlier correspondent. If you are only paying for a cert and not a service, then the boiler is likely to be turned off if outside the parameters -unless you have an agreement that he will adjust as necessary, at a further charge.