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I’m not sure that the tax argument holds up when it makes no odds to the manufacturer what tax the customer pays.
More likely is that with a high base platform cost, adding a ‘premium’ fit out enables them to increase the markup multiplier.£25k platform + £5k fit + £5k profit
Vs
£25k platform + £15k fit + £20k profitBearing in mind that £35k is a lot of money for a small car, whereas £60k is still within the ICE equivalent range.
If someone could bang out a basic EV for £15-20k they wouldn’t be able to make them fast enough to keep up.
Then there’s the prestige/aspirational angle - same reason you have adverts for Jaguar during youth programming. No one watching can afford one now but years later when they can, the brand still has that cachet.
Which is another reason for manufacturers to focus on more expensive cars. It’s a generalisation but £50k+ company cars tend to be driven by people paying 40% tax. £20k EVs driven by employees on 20% tax cost a lot less in tax than £60k EVs driven by 40% taxpayers