So basically Mobility is going to take the AP VAT hit, hence the AP hike in the second quarter, if these AP stay exactly the same in the third July quarter AP will be plus 20% VAT, WOW.
Possibly not, which was my original point when answering the question posed by the OP (sorry OP for derrailing your thread).
Lets say the AP for 1st April should have been £625, no VAT. Motability had 3 options on April 1st:
a) Set it at £625 – that means they take a £125 hit on cars delivered after July 1st
b) Set it at £750 – that means they fully cover the VAT, and get an extra £125 for cars delivered ahead of 1st July.
c) Set it somewhere between £625 and £750. The where will be based on their best guess of how many cars will be delivered before and after, and try to cover all of the after.
Given they are trying to save money, and have to cover costs A is almost certainly not true.
I personally suspect they have done C, but they may have done B. As APs are sticker prices, and no-one really knows how they are made up it’s impossible to tell. The Enyaq feels like it’s been subjected to at least C.
If they have done either B or C, then July 1st won’t show a huge increase; that’s already partly baked in from April 1st.