His "point" is just plain wrong. Road tax doesn't pay for the roads. All tax gets pooled before it's distributed. He's probably just ignorant, and not trolling.
It may not pay for the roads but it is a fee you have to pay to use the roads, is it really too much to expect them to be left in a safe condition by people who get to use them for free?
There's no such thing as road tax, it's a car tax just for owning and operating a car. The money isn't ringfenced for the roads and even if it was wouldn't be anywhere near enough to pay for their maintenance. The number of drivers with a sense of entitlement is staggering.
Fine then vehicle exercise duty, more commonly known as a road tax, it may not be used just for the roads any more and horses may not have to pay it any more (only effected horse drawn vehicles) but like I said above it is a fee you have to pay to use the roads, is it really too much to expect them to be left in a safe condition by people who get to use them for free?