The argument here is that people living in rural areas have no choice but to use their cars, due to the lack of adequate public transport network in these areas. Taxing them excessively for driving could mean that people's ability to work and earn a living is curtailed, in some cases actually confining people to their homes.
In contrast, people living in big cities are generally spoilt for choice between busses, trams, trains, taxis, Ubers, etc, with cycling or walking also being a more viable option. Those who still insist in driving their private cars because it's 'more convenient', are not in the same category as people who live in remote areas and who have to travel everywhere by car or stay at home.
The argument that simply says that those who use the roads more should pay more is devoid of any sense of social fairnes. It is essentially no different to saying that people who do not have a job and cannot afford to buy or rent a house should not have one - i.e. it's the application of simple economic logic that ignores our commitment to the more vulnerable members of society.
Many people living in rural areas do so voluntarily, knowing that thay will be driving to get anywhere, it's their choice.
Having made that choice, they must accept the disadantages, few though they may be.
Yes, some live in rural areas because they must and additional tax on fuel could be seen as an additional but unfair tax for them
I'm not in any position to define "excessively", so, I'll leave that to others.
Those in cities again, mainly live there by choice, knowing the benefits of urban living.
Again, I mention the Oyster Card . . . . . . .
Agreed, urban drivers and rural drivers are different catagories, but, primarily by choice, rather than necessity.
As for social fairness . . . . There is very little of any type of fairness.
We live in the real world, which is unfair, period.
We are talking taxation; care to name a fair tax?
One thing worth considering is that many of our city drivers have large gas guzzlers, which would mean they pay even more tax, which they can afford.