To your first question, yes I think it does. Government coercing my decisions is negative ( individually, not necessarily society/humanity ). In the same way, if government policy mandated televisions to be twice the cost because they deemed it hindered education, that would make me worse off as a consumer of televisions.
To your second question, I suppose I would argue that it lowers my standard living now, but _may_ raise the standard of living for posterity, since obviously climate change time scales are vastly greater than the effect of a tax now. However you could rightly argue that by UK citizens reducing their carbon footprint now, 3rd parties downwind directly benefit now by being less harmed by UK pollution, yes.
To your second question, I suppose I would argue that it lowers my standard living now, but _may_ raise the standard of living for posterity, since obviously climate change time scales are vastly greater than the effect of a tax now. However you could rightly argue that by UK citizens reducing their carbon footprint now, 3rd parties downwind directly benefit now by being less harmed by UK pollution, yes.