1. By removing road tax savings can be made without making redundencies, just by saving on paperwork for police, postoffice etc.
2. Divide the road tax annual revenue by the number of litres of fuel sold per year will tell you how much to increase fuel duty by so there is no net gain/loss of revenues. Doing so will make it impossible to avoid paying the tax as currently happens.
3. Those involved in administering the Road Tax can be reallocated (using the same skills and access) to investigating vehicles not registered as SORN but do not have a valid insurance policy & MOT. Pass these details to the police/PNC for investigation on sight of the vehicle or follow up at the last known address.
4. To get insurance owners will require a valid MOT certificate to be produced.
5. Road tax is paid irrespective of wheter you use the car or not. This is unfair anm only encourages people to use the car 'because it is there on the drive'.
Given that MOT & Insurance can all be done, checked and validated 'online' these days it should be a simpler process to manage than current tax discs. It will save money/bureaucracy. It will be impossible to avoid paying road going taxes. It will benefit society by reducing the number of illegal/uninsured vehicles.
No revenue reduction
Encourages the use of more fuel efficient cars
Encourages owners to use their cars less.
Less bureaucracy/paperwork for government & police, so saving money
Improved tracking of illegal vehicles and so safer for law abiding citizens.