If the stated goal of a rule is X, it's entirely reasonable to request an exemption based on how you act relative to X. As a matter of principle, I object to denying said exemption because the request comes from the requester's position on Y.
In this particular case, if the tax is indeed levied on the basis of how it impacts road use and repairs, it's perfectly fair to exempt fuel meant to be used only in private property, irrespectively of how I feel about its polluting nature.
I do agree it's absurd that we don't disincentivize the use of fossil fuels, and the mining of said fuels in general, but two wrongs don't make a right.
In this particular case, if the tax is indeed levied on the basis of how it impacts road use and repairs, it's perfectly fair to exempt fuel meant to be used only in private property, irrespectively of how I feel about its polluting nature.
I do agree it's absurd that we don't disincentivize the use of fossil fuels, and the mining of said fuels in general, but two wrongs don't make a right.