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It will be levied at a rate of €17 ($25) per tonne of carbon dioxide emissions, a bit higher than Denmark's rate, though a lot less than Sweden's.
That is why it is surprising that Murphy has jumped in feet first, boasting about how he will spend money from a tax when there is no agreement on exactly how it will be levied.
Critics, especially the Tories, have attacked the plan as an unfair tax given that it will be levied on all phone users even though one in 10 will receive no benefit.
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So it is best to plan as if that tax will be levied.
Second, it is vital to find out what if any charges will be levied if they withdraw cash at an ATM or pay for goods in shops, hostels and restaurants.
When it was announced in April, the government said the new 50% band will be levied on the estimated 350,000 people with incomes above £150,000 a year – easily capturing the executives in the boardrooms of Britain's biggest companies.
Here's the way Ezra Klein, then of the Washington Post, characterized the Cadillac tax in 2009: "The tax will be levied on the insurer, who will in turn pass it onto your employer, who will in turn pass it onto you".
I'm not unaware of the criticisms that will be levied against "The Heavy" and its author.
However, unless it is invested in a way that avoids inheritance tax, it could push the assets left in a will over the £325,000 threshold that means inheritance tax will be levied.
Fines will be levied through the MoJ website.
Those taxes will be levied at the same proportionate rate.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com