A logical approach to vehicle excise duty

The current illogical vehicle tax is based on laboratory determined exhaust emissions. Whilst in theory this might sound a good way collecting revenue and at the same time encouraging owner/drivers to buy more efficient vehicles, it does not take into account other factors. The main factors are, load carried, driving style and distance travelled.

For example, the owner of a car with a high perceived emission rating standing in a driveway producing zero emissions can be contributing as much or more to the exchequer than the owner of a so called low emission car being driven a long distance badly and heavily loaded producing lots of noxious gases.

So it follows then that the only logical way to tax vehicles (if contaminating the atmosphere is really the criteria) is to put all the levy on to fuel and scrap the current tax system.
Maybe not popular with the masses initially, however if explained properly and honestly whilst also demonstrating how the revenue generated is being used, transparent and open policies might eventually be appreciated by all.