Oh come on, now your clutching at straws. People are not going to heat their house to 30 degrees or something. What is essential depends on every individual, thin people will need a higher temp as will people with certain medical conditions, the only fair tax on heating is no tax. You still haven't addressed any of the other points.
So you don't accept that most people (who can afford to) will heat their house to a level that is more than just 'essential'.
If that is the case then I totally disagree with you.
Defending your stance, by saying that no-one will heat their house to 30 degrees, is true, but irrelevant.
I'm not sure what 'other points' you want me to address - but if you're going to defend them in a similar fashion, then there's not much point in bothering to reply. Especially as you failed to point out why there's any flaw in my argument that taxing fuel at a reduced rate is 'fair', as long as you have other ways of ensuring that the poorest people can at least afford to heat their house to a minimum level.
What is 'fairer'? - Having zero tax on fuel, but having some people still not be able to afford to heat their homes? Or having a 5% tax on fuel, and using the money raised to ensure that the poorest people are able to heat their homes to a minimum 'essential' living temperature?
Having zero tax on fuel, does not on it's own guarantee that everyone will be able to afford to heat their homes sufficiently.
Your argument that thin people need to heat their homes more, is a weak one at best. Medical conditions, perhaps, but again these people could be targeted specifically in other ways.