United Kingdom
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Do I get a tax exemption for road construction if I don't drive a car? It's good for society, do it. We don't need every tax to have a bunch of bureaucracy piled on top of it making it less efficient. Rising tides raise all ships.
By not having a car you don't pay road tax, fuel tax, or have to pay for an MOT each year.
I think bureaucracy for small tax exemptions is a good thing, like the rebate you can apply for if you have to wear a uniform.
First off, no chance those taxes cover all roads, the general population tax is subsidizing. That also doesn't consider the environmental impact that's being socialized. And the safety impact. And how roads are given priority over people almost every time. Cars are insanely subsidized by society - but that's not my point. These types of programs are more efficient without a bunch of means testing and related bureaucracy. If something is for the public good we should be willing to socialize the cost. You today, me tomorrow.