Taxes like this do great harm to the infrastructure and operation of a local business. It has already been found that small businesses now need support in paying their business rates through locally run rebate/reduction schemes, not least because of the decline in business property values and the wholesale 'emptying out' of town centres. Frankly it is just plain wrong when authorities just end up taking things away with one hand and give them back with the other: what a waste of administration! The same fate awaits these simplistic schemes, set up to help the environment but simply ending up as either a tax or a dis-incentive to do business. Small trades & business people, especially when they are often transporting equipment and samples (e.g. plumbers, salespeople, cleaners, etc.) will not stop using their vehicles – they have no choice: where they can still viably operate, their vehicles will simply be asked to do more, as mobile office for example. And councils will continue to lose even more revenue in terms of commercial rates.
Who wins? No one.