"How do you physically ensure a EV owner is taxed for charging his car, and not for heating his home? "
That's nearly underway now (in fact I think it is live rather than piloting), with smart home EVSEs which report back to the electricity company how much electricity was used during a charge. So charge by usage - kinda like petrol in a way :-)
This also allows the electricity supplier to deliver the power at the time of their choosing (which you can override), so at a time when the grid is underused and the power is cheapest - which benefits everyone.
That doesn't help much with granny chargers though.
And there will undoubtedly be a kickback when existing owners are suddenly faced with massively increased bills for fuel (I mean for tax take rather than the increases they are currently seeing), and the cost of a new EVSE.
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