As far as we are aware there are no electric SUVs under £40,000 that offer a head up display as an option or as standard. As an example, the Kia EV3 offers a head up display as standard on GT-Line S trim, but the list price for this is currently £42,940 and is not available as an option on lower specification versions.

Whether the £40,000 threshold is fair or should be revised is a separate issue, but excluding certain features from the calculation would make the situation even more complicated given that many safety features are a requirement for vehicles sold in the UK and are therefore not given an individual monetary value.