The "owner" gets the tax credit. If you purchase, that's you. If you lease, that's the lessor. It's up to the lessor whether or not they pass any, or all, of the tax credit on to the lessee as an "incentive". I know from my three EV leases from BMW that they gave the full $7500 for the i3, but only half of the amount on my two PHEV's as "incentives". Dealer has no input on this, it's JaguarUSA's call.