Re: Taxing in-ground services
Why limit it to underground services? (BTW you omitted gas pipes!)
Post boxes, telephone boxes, tram lines, overhead cables for same, bus stops and so ad infinitum. TfL's bill would be humungous; perhaps it actually is. Might make for an interesting FoI enquiry.
It might be corporate Britain that gets the tax bill but it's the poor bloody end users who pay it.