I think it’s a case of looking at who is doing the purchasing. Taking the current Enyaq offering: SE L with suite and Plus pack is purchased by Motability to be leased to the customer. All including the additional pack is VAT Exempt. Edition with Advance pack where the Edition is bought by Motability and the customer buys the Advance pack on top. VAT is only exempt if the customer qualifies by being a wheelchair user and the car is suitably adapted, otherwise VAT is payable on the additional pack despite the car as standard being exempt. It’s not straight forward if you focus on the car but if you keep focus on who purchases, it becomes a little clearer.
This is my understanding, based on the Enyak,
If, Motability list on their site, the SEL and the SEL with Maxx pack (reduced price), I would imagine this falls under block VAT exemption.
On the other hand, if the Sportline was listed with no packs and you as the customer wanted to include the Maxx pack, this would then be VAT inclusive unless you are exempt.
???
Edit: do ignore my waffling, you already said what I was harping on about😂
