Which is the risk, what if someone clones your chip and drives all over pretending to be you, then swaps back for a bit before their MOT
GPS only receives (its just triangulation), so you would need to store all the data and upload it. Plenty of opportunity to change that for the right fee once cracked.
ANPR and cameras to capture and heavily prosecute may prevent the majority of it.
Easiest way would be to have "home" chargers record independently for vehicle-only charging by enforcing a particular pin structure or something but the Government have already let the boat sail on that one.