Some other structures that exist: - Vehicle Value based - Vehicle class based (I believe this is what the US uses?) - Engine size based (this was the old one

Some other structures that exist: - Vehicle Value based - Vehicle class based (I believe this is what the US uses?) - Engine size based (this was the old one in my home country, basically being used as a proxy for emissions) - Emissions based (this is the current one in my country. Full electric cars are taxed at the lowest rate) I guess vehicle weight accounts for a compartmentalized externality, that of wear on the roads, but I think most of Europe has or is moving to emissions based to focus on larger externalities, at least until petrol cars are a novelty, then they might look at wear on the rounds as a factor to consider again.