The extras are invoiced to the lessee, that’s us, not to Motability which is why there is VAT to pay. I wonder if it could be proved that the extra was essential due to disability there should be an opportunity for it to be exempt from VAT?
When we got our BMW, we got 20% off the extras, so in fact more than the VAT element.
On our current Volvo, we were offered 10%.
There’s probably a good profit margin on extras, knowing how they sometimes get thrown in as sweeteners on a private sale.