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dst2
I've always thought that the "'road tax' isn't hypothecated" argument was a weak one anyway. The figures show that VED + fuel duty brings in way more than is spent on the roads (by both central and local governments). The argument should be along the lines of "so what? it still doesn't mean that buys you any extra entitlement to the roads."
If you really do want to talk about VED then best to push the emissions based argument.