A rise in VAT profits from petrol could be diverted to repair all the potholes in the UK within 100 days, the AA has said.
The average price at the pumps is currently more than 112p per litre compared with the typical £1 at this time of year, the group said.
This equates to an extra 1.8p in VAT per litre, which if pumped into repairing potholes would see Britain's roads smoothed over in three or four months.
AA president Edmund King said: "If nearly 2p a litre from fuel tax was diverted into a pothole fund, for once, UK drivers would be seeing their fuel tax disappearing into a black hole they can understand.
"Potholes affect all road users from cyclists to bus passengers. They are a particular menace at night on dark rural roads as often the driver is unaware of the pothole until the damage is done."
The AA called for emergency funding to repair damaged roads to avoid accidents and ensuing claims for compensation.
Particular problems are caused when roads are left untreated during icy weather, the group said.
It is asking for pothole reports from drivers to build up data on the worst hit areas.
Mr King added: "The AA is building up a picture of the nationwide pothole plague via drivers' reports on AA Pothole Watch which we will share with the highway authorities."