@kezo I agree that if an option pack is included in the Motability description then the VAT will probably have been exempted at source, but that’s not what the OP is asking. I believe that the question is what happens when you add optional extras on top of the stated car. A few of you are saying that we pay the ex VAT price but I don’t believe that’s the case.
As previous, if you add optional extra’s at time of ordering VAT will apply, unless you are exempt…
Looking through my paperwork, I added speed sign recognition to a Skoda Superb at the time of ordering the car (2017). The invoice shows £66.67 + £13.33 VAT = total £80.
As a side note, I added the above, which gave me a windscreen camera and with the use of OBD11, I was able to add functions to the car, that were turned off and theoretically only availble with more expensive option packs😉