Climate change tax is something that needs to be stopped until scientific work is complete. We dont know what is causing climate change, even experts can not (or refuse to – see Phil Jones' comments) provide repeatable evidence as science normally demands.
CO2 regulation that apply in this country do not apply to other countries (e.g. India and China). As they have the 'carbon debt' get-out clauses and actually get paid to produce CO2 – this has been proven recently with workers in Redcar losing their steelworks only to find it has been relocated to India, so no change in CO2 emissions, just shifting the point to where it is emitted + Tata get 600million carbon trading cash too! There will probably be higher CO2 and other emissions there as the regulations on pollution are more lax than here.
Why does this idea matter?
Climate change taxes cost jobs and money to businesses and indirectly to my workers. When I calculate a pay rise (or more recently a reduction) for my staff, I have to take all expenses into account.