Well maybe people get taxed based on their V5 address in the same way insurance works. Somebody with a 4.0L X5 living in London get's whooped and somebody in the Peak District doesn't.
Yes Aquila, I understand what you're saying, not all Chelsea tractors as inefficient as an X5, some aren't even 4WD... however, it's the inefficient ones that I would vote to tax off the road. As I mentioned earlier, my little boy's school car park has an ample array of fully loaded MLs, Q7s, Range Rovers, X5s etc... Maybe diesel CRV's are more efficient, but they don't seem to cut the mustard with these mom's !
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