The Council says that the extra charge is unconstitutional because a federal charge based on consumption also exists. It advises a root and branch revision of the draft legislation to ensure that those being taxed are not taxed on the basis of how much energy they use.

Ms Turtelboom is not impressed: "If I were to follow the advice of the Council of State then the lord of the manor would pay the same as a household where two people go out to work and live in a terrace house where adequate energy conservation measures have been taken."

The energy minister has no plans to modify the draft legislation.

Ms Turtelboom insists that she has a legal basis for ignoring the advice. Four rulings by the constitutional court state that the tax is levied on the location where the energy is consumed not the energy consumption itself.