[Trevor 57]

been there done that.

Back in the 7's or 80's (maybe earlier) all trucks and buses paid a 'road user tax' on diesel, I think they still do in NZ. Basically diesel at the bowser was cheaper but the user had to pay a tax, back in those days there was a proliferation of car diesels, they were nearly all HV's. They only paid tax on diesel used 'o road', so farmers in paddocks were exempt, log truck 'off road' were exempt but they had to pay for the 'on road' component. Tip trucks were the same. From memory they had to record the data via hub-o-meters, or was that NZ? LOL

With the take up of diesel 4x4 cars it was decided to tax everyone at the bowser but with those using it 'off road' (for work purposes) can claim a rebate from the government, I think that still stands