Instead of the redundant emissions based tax bands, have only 3 bands of road tax – Urban, suburban and rural based on where the car is registered as being owned (the address they send your speeding fine).
Higher tax rate for urban areas and lowest rate for urban areas. The bands will be defined by the county council and also the rates, within a range set by the government.
The county council then chooses how to use the tax revenue to improve the counties roads.
Why is this idea important?
This will help to reduce motoring costs for rural people who have little access to public transport, and help councils address city road side parking congestion. What if someone owns 2 homes, and registers in the rural area? Well they will probably need the transport and will be paying more council tax anyway.
CO2 emissions and mileage are better controlled using fuel tax.