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You’re right, absolutely. However, look at the VED system. We have old diesel cars that fall into (at the time brackets of) £0 & £30 brackets, which were used to incentivise usage, these remain. Petrol cars that have £30 VED those remain. My Mums little 1.6 Fabia will now be cheaper than an EV in VED. An old smoker (classic) will remain VED free and emission zone exempt.
Overhaul the system by all means, but if retrospective action is what is required, try to target cars with higher emissions. I know what I’d prefer idling outside my Daughters school gates.
I'm pleased EVs will be subject to Vehicle Excise Duty. They may pollute less than internal combustion engined cars, but they are still environmentally costly to make and run.
Let's not forget that EVs are saving the car industry, not the planet.