Isn’t the £40k+ ‘luxury’ tax simply an additional rate of road tax (VED) for the first 5 years? If so, any inclusion of EVs won’t make the slightest bit of difference to the Motability scheme as all Motability cars are exempt anyway.
You are right @Glos Guy, however I wonder how much it will hit residual values. If I was in the market for a second hand car, paying £600 ish a year in road tax, I certainly would avoid.
My personal car – outside of the Motability scheme – I’m currently paying £20 road tax a year! 😀