The benefits of road tax disappeared with the tax disc! The introduction of physical motorway tolls would have the benefit of providing employment, ensuring all motorists, including foreign vehicles pay their fair share and, judging by the only toll road, improve the quality of the road network.
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Building bigger and so called 'smart' motorways has not been proven to resolve the issue of ever increasing congestion.
Since motorway tolls operate across Europe it is patently obvious that the system works and is a fairer system.
The view that tolls will cause more queuing is not valid since this will be balanced by reduced congestion on the motorways. As an example the removal of tolls on the Dartford crossing did not eliminate queues.