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.