Yeah because today tires are free for anyone with a tread depth of less 3mm, of course.
Realistically tires and brakes are already subject to sales taxes and are not subject to review at annual vehicle inspections. We probably should enforce that cars on the roads have working brakes and tires but that’s seemingly beside the point of how we pay for the maintenance of the roads.
We're discussing a country that bases "Safety ratings" by how well they protect the driver, and ignore every other person outside the vehicle - meaning the people least likely to be hurt here are the ones trying to cheat the tax