But very environmentally unfriendly.

In the context of all the other uses of energy, a drop in the bucket.

Very much not the case. A huge proportion of CO2 emissions are from vanity
lightbulbs.

Then all those wastrels who insist on needless polluting the environment
just because they whine on about liking inefficient lightbulbs can at
least pay more than proportionally extra for the priviledge of destroying
the planet.

That's already done, by implication, via VAT on the electricity used, if
the energy use really is that significant.

No. That would be proportional. I'm all in favour of making the charge
disproportionate. This allows the measure to not affect those (including
less wealthy people) who choose to use efficient methods, whilst providing a
significant tax burden to those who wish to make a display of environmental
destruction beyond that which is reasonable.

Christian.