

‘Tied’ by identity, owner owns vehicle (with license) , owner pays vehicle tax and or road tax and income tax.
You could , say, tax vehicles by weight or size. Each extra metre, each extra kilogram, tax goes up, a lot.
Then , if the owner makes commercial income from activity deemed to depend on haulage, and is due to pay income/corporation tax, then they could be allowed to a claim a vehicle tax deduction. If they don’t make (or won’t declare to tax authority) the commercial income, then there’s nothing to deduct from, so they pay the whole vehicle tax - or lose their vehicle/license.
If the owner wants to commit tax fraud by misdeclaring income, then the tax enforcement regime is already in place.
not a perfect system i’m sure , but its a possible mechanism using tax and licensing authorities that maybe already exist in many countries.


I’ve had a few - different brands - all trash.
Back when they were used by companies, in the mid 2000s I remember some decent (CD) ones at work.
If i wanted one now i’d get an internal full size one and put it in a caddy.