"In general", Locosts are so small and cramped that there's little to no room between the seats and the bulkhead. I think it was on factory Lotus Sevens that the seat back pad was permanently attached to the bulkhead. For that reason, even if the seat reclines, the feature can't be used to any advantage - unless your car is built to add inches back there.
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Midlana book: Build this mid-engine Locost!,
http://midlana.com/stuff/book/Kimini book: Designing mid-engine cars using FWD drivetrains
Both available from
https://www.lulu.com/