It’s not down to the list, it’s a government department (DVSA) that makes our rules and below is the relevant section from the MOT tester’s manual.
“Existing halogen headlamp units on vehicles first used on or after 1 April 1986 must not be converted to be used with high intensity discharge (HID) or light emitting diode (LED) bulbs. If such a conversion has been done, you must fail the headlamp for light source and lamp not compatible.”
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It's the same in ECE rules, a general conversion from halogen to aftermarket HID or LED is not allowed. Osram demonstrated (demonstrates) that
their specific led bulbs in specific headlights comply with ECE rules so they can be fitted in that headlights: I bought these bulbs and I had to fill a form in a Osram webpage, writing the s/n of my headlight and the s/n of the bulb, then the webpage returned a pdf with the approval certificate. Since ECE rules are the same in Germany, Italy, Poland, France and so on, this certificate is valid in every EU country with LHD. Even in Italy a converted car would not pass the MOT, mine passed it when I showed the certificate.
Ireland, Cyprus and Malta follow ECE rules but for RHD, so the compliance must be re-checked and Osram is slowly doing it, the RHD list is much shorter than the LHD list. I know that UK left Europe but tecnically you still follow the same ECE rules about headlights (glaring, light amount on the ground and so on) and you will go on doing it so the fact UK Mot is differing from Ireland MOT is only matter of burocracy.