The fairest "green tax" would be to significantly increase taxes on all fuel (including red diessel and aircraft fuel) and increase VAT on domestic power to 17.5% to whatever figure is needed to reflect the CO2 that they produce and damage to the environment etc (assuming that anybody knows what the true cost of this is - I certainly don't).

The government should then distribute the total receipts per capita to everybody in the UK as a Universal Benefit.