How do we tax vehicles at the moment? First, we impose a massive registration tax, which adds to the cost of buying a car in the first place. Then we tax people on a yearly basis, as set out in the Bill before us. Finally, we tax them through their use of petrol. The effect of the present balance of costs is that before a person actually drives a single mile in a vehicle, he or she has already incurred quite a significant cost. This is added to by the flat-rate charge of insuring the vehicle, which is the same irrespective of how much the vehicle is used. The upshot of this is that because of the way people pay the costs of motoring, they have a built-in incentive to use their cars as much as possible. This is because the more they drive, the cheaper it becomes on a per-mile basis.