This could be used to calculate credits for application against a business’s corporation tax liability.
Furthermore, we don't know how many jobs they will take out, we don't know how society will respond (e.g. We already know that to compete in the emerging global economy, we need to change the nature and focus of education at all levels and prepare adults for roles in the new sectors – which will mainly be higher skilled as the “bots” will most likely do the rest.
the Uber backlash), we don't know the extent to which firms will retain people when they automate, we don't know how fast the new sectors will grow, and we don't know how many new jobs they will create. So, it’s reasonable to at least explore the scenario of rising technological unemployment over the next decade.
Furthermore, the belief is that those who will receive the benefits will spend that money with the firms who paid the robot taxes. For example, funding unemployment benefits or guaranteed incomes and services.
However, it is difficult to believe that any tax raised could be permanently and transparently ring-fenced by government for one use or another.
The hope is that this would prevent a backlash from the people whose jobs are lost to automation, and create enough money to revamp an outdated education system into a forward looking one that teaches the knowledge and skills which will be in demand in 2030 and beyond, when most jobs as we now know them are absorbed by robots and algorithms.