The idea
There is no evidence that Co2 causes climate change.
Why is it important?
Thanks to a series of deceptions by the Scientific Community in this particular area, there is a large degree of uncertainty relating to climate science.
The fact that the Met office cannot get long term weather forcasts correct suggests that their models do not work and in no way can they possibly predict even longer term "Climate Change" forcasts.
Therefore there is no justification for taxing what appears to be relatively harmless Co2.