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I was being slightly facetious in referencing tyre size, although people regularly have to adjust speedo/odometers by 10% or more when fitting large tyres on off-roaders.

Odometers can have their values changed at will, at least in ICE vehicles, often for valid reasons.

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Fudging do numbers illicitly is already a huge no-no in the US.

It also is in Ireland, but there are valid reasons, such as as replacing an ECU or dash cluster.

Unless auto manufacturers are required to fit much more secure odometers, I can't see them in their current incarnation used as the basis for a tax.

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