Tax energy profligacy not profits

I’m glad to see that Gordon Brown has apparently ruled out direct cash help for fuel bills and will instead concentrate on energy efficiency measures for homes which is by far the more sustainable solution. The other answer would be a change in the way the energy industry is taxed. Instead of taxing profits the government should tax energy inefficiency. A company whose customers use less energy should be taxed less. Energy companies would then have an added incentive to help with a nationwide insulation programme.