That's a slightly different application, and depends both on having a specific add-on module and the customer participating in the scheme. This is what I meant about 'if they try to do it through wall chargers' - it's easily circumvented by charging through a standard wall socket and using a simple timer to disrupt the charging pattern to avoid being identified.
Yes, it's certainly possible with Smart Meters for suppliers to offer all sorts of tariff variations and additional services to the customer, and enables the customer to take advantage of using their power in a way that enables them to actively leverage value through participating in demand response schemes, but it wouldn't be possible for the government to use it as a means of applying additional tax rates to home EV charging without extensive additional legislation and significant investment.
Why go to all the bother and expense when we already have the necessary infrastructure in place to calculate the tax, collect it, and enforce compliance? Just add a charge to your MOT bill based on the taxation class of the vehicle and the number of miles driven over the last 3 years or since the last inspection. That way it's easy to administer, easy to collect, impossible to avoid, and easily enforced through existing ANPR surveillance. If the Government had any sense at all they could make it even easier by using the existing NSandI services to offer incentives to people to pre-pay their bill, thus further improving govt finances.
Hang on: Use a cheap, simple and effective way of gathering tax when an alternative would be a complex and expensive method which could be easily circumvented and impossible to enforce? You're right. This Govt will try to tax home charging.
