Espe­cial­ly nowa­days, politi­cians fre­quent­ly  quote Churchill as say­ing, “There is no such thing as a good tax.” Fas­tid­ioius search­es of his pub­lished words reveal no such state­ment; and here at least is proof that he con­sid­ered at least one tax a good one.

Per­haps the House may remem­ber that only sev­en or eight years ago I got into some trou­ble myself about the Kerosene Tax. It was a very good tax. I was quite right about it. My Rt. Hon. Friend [Neville Cham­ber­lain] slipped it through a year or two lat­er with­out the slight­est trou­ble and it nev­er ruined the homes of the peo­ple at all.

—House of Com­mons, 1 June 1937. Churchill By Him­self, 243.

So I think we can all safe­ly say that Churchill sup­port­ed tax­ing kerosene.