I posted about this 3 months back. There's no problem in separately metering transport electricity. Time-of-use and/or purpose (say off-peak hot water) are already common. I imagine some solar PV infeed owners may be cranky at paying tax on "own-generated" energy. What happens if you set up off-grid solar PV panels and totally generate your own transport electricity. Will that be taxed?
I don't think current bio-diesel users (say those cooking up their own from cafe waste fat) pay any transport tax but of course there aren't many at present. Same with EVs - not too many yet. Guess there's another political football to kick around.
If all transport goes electric??, page-7
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