Yes those are all standard on the Passion, but as The Architect rightly points out, they load
you for having them. Steel wheels are lighter than alloys...so less CO2 produced to move the car,
aircon is extra weight...so again more CO2 produced, and the manual gearbox is in their eyes
not as efficient as the 'intelligent' semi-auto gearbox which changes gear at the optimum time,
so again they predict more CO2 will be produced and load you accordingly.
These draconian taxes only count at the time the vehicle was manufactured, so after it left the
factory you could add bigger wheels, fatter tyres, earth shaking heavyweight stereo systems,
extra horns, mudflaps, roof racks, towbars, and whatever else that would blow the original
cars CO2 figure clean out the window, but you would still only pay the original standard cars tax.
So, at the end of the day it's just an excuse for a stealth tax...courtesy of the previous Government.