On our Sightseer the drivers seat can be rotated 180 degrees but the way you do it is counter intuitive - at least it is to me.
I have to move the seat as close to the dash as possible, lean the seat back forward and rotate the seat 180 degrees, then move the seat back backwards to a normal position. It won't lay back much past vertical but is comfortable enough for use.
Moving the seat towards the dash seems wrong to me but if you think about it, as the seat rotates, the platform rotates with it so the seat moves away from the dash.
The passenger seat doesn't have the steering wheel to contend with so is easy to turn around.