@kezo At the risk of being pedantic, and/or going around in circles, I still believe that we are saying different things and that our understanding is different. I’ll try to explain;
The core vehicle lease is VAT exempt for all Motability customers. On this we are agreed. As you know, this is different for private customers who only get VAT relief if the person is a full time wheelchair user and the car has permanent and substantial adaptations.
If the car comes bundled with a pack that Motability has negotiated (as per examples given previously) then it has probably also been VAT exempted, but that doesn’t really matter either way, as we just look at the AP. I think we are agreed on this as well.
Any disability related adaptations are VAT exempted regardless of whether provided by Motability or purchased privately. I think we agree on that too!
Now here comes the point of difference. I think you are saying (and I apologise if I am misunderstanding you) that optional extras ordered by the customer (which was the specific question that the OP asked) are subject to VAT unless the person is exempt due to the reasons given earlier. My understanding (and I’ve never read anything to the contrary, but am happy to be shown a link that suggests otherwise) is that this is not the case.
If the person is a full time wheelchair user and needs a substantial and permanent adaptations, a private buyer can get the VAT off the total price of the car including all optional extras, regardless of what those options are (bigger alloys, sunroof etc). However, the same person (who meets the HMRC criteria) ordering a car through Motability still has to pay the full price of all options, and does not get the VAT knocked off.
Happy to be proved wrong, although it’s more for the OPs benefit than mine, as we are buying privately so will enjoy the full VAT exemption!