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Now now, let's not start bringing logic into this... 
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OK lets bring in road tax as you know that defies logic
TV tax enforcement is based on the assumption that homes as standard nowadays have a TV as a normal fixture. They treat all homes the same for this tax unless people declare they are exempt.
Car tax is based on the assumption that people who own cars as standard drive them on roads. They treat all cars the same for this tax(with different grades of tax)unless people declare that they are exempt.
They gather these taxes on the basis of what is assumed as "normal" behavoir as part of ownership.