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Only for one time fees, most TV Licenses style taxes are recurring. If you try to base it off an 'expected lifetime' you're just guessing how often people will replace the TV and either get under or over charged based on how long they keep devices.

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Perhaps you could make it mandatory for a voucher good for 1 year of license to be sold alongside every TV. You can then credit that voucher to your household account.

(If you bought more than one new TV per year, your TV license account would be in perpetual credit. I don't see that as a problem.)

That's just a tax with extra steps of dealing with the voucher. The average replacement timespan is 7-8 years so what's the point of including it in the first year?

Increases compliance rate, reduces losses from non-compliance, improves monitoring/statistics around non-compliance.

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