Presumably if weight dammages roads MH over 3.5t should pay extra rather than less?
Electric cars weigh maybe 400 kg more than petrol-powered ones. They therefore cause in the region of 2.5 times the damage to road surfaces that petrol cars do.
30 ton lorries, on the other hand, do maybe 25,000 times the damage that a standard petrol car does. One lorry, 25,000 cars.
How to reflect this in vehicle excise duties?
It depends a) on the cost of road maintenance and the part of the vehicle excise that is notionally intended for road maintenance, and b) on the overall economic model and also what other revenue is collected in relation to such vehicles.
Also c) on the extent to which taxes are used as a way of shaping behaviour independently of cost calculations. The current emissions-based rates for sub - 3,500 kg vehicles, versus the lower standard rate for >3,500 kg ones would be an example. Taxes on cigarettes and alcohol would be another.
But our overall tax system must, in overall terms, be a strong contender for the most convoluted, dysfunctional patchwork quilt in the world. So whatever happens is extremely unlikely to improve its coherence.
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