No it doesn't, as you've still got to maintain roads somehow
Taxation should be based on the usage of public service and the impact you have on the public space. Ideally there should be no tax outside of VAT if someone decided to buy a car that never left his own property, as is currently the case.
Roads are maintained through local councils, which are paid for via Council tax. VED does not pay for road maintenance.
As I said before VED is 'supposed' to be a green tax. It is supposed to be used to combat the emissions from vehicles. If there are no emissions then why do we need to be taxed? Unless of course they are not using the VED money for what they are supposed to use it for.