A philosophical question about tax for you this morning...

Gordon Brown wants to force energy companies to encourage energy efficiency but the companies will not be allowed to pass the cost on to consumers.

So they have to fork out £300m each year for the next three years for the advice.

If they pass on the cost to consumers, they'll be charged a windfall tax, The Times is saying this morning.

My question for you is this: who will the windfall tax be passed on to?