It isn't / wouldn't be a tax.

It is a user charge, like a toll, or a water bill.

You are paying to use the road at particular time, in the same way
that a cinema ticket lets you be in the cinema when the movie is on.. 
This difference is important.  With a user charge, you can choose
whether to pay or not by choosing whether to use or not.  With a tax,
you have to pay.  

Adrian

Adrian Stott
07956-299966

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