If you look closely, there is no distinction between extras and the car price.
The invoice billed to Motability includes the cost of the car and the extras.
Do not think HMRC would let car companies cheat on VAT…that is not going to happen.
Bean counters dont let stuff like that get past them…lol.
Besides – the whole motability scheme is a Govt subsidy to the car industry disguised as a charitable trust.
On my car, metallic paint is included. What is NOT included is Pearlescent paint, which is about 750 or something. The dealer only charges 150 for that option on Motability.