It is obvious that the owner of this lighter also emits CO2. Theoretically, he has the right to CAT subsidy. The problem is that in a case so small amount nobody has time for necessary formalities in the tax office. It can also be expected that many car owners will not apply to the Tax Office for a CAT refund, let alone investments in zero-emission energy sources. How to solve this problem? Well, there is a simple solution. It should be assumed that if the CO2 emitter is not interested in CAT tax settlement or it is economically irrational then the fossil fuel retailer is entitled to CAT settlement. In order for the lighter buyer not to be harmed, it should be assumed that in this case the seller is obliged to give him a discount. The same can be solved the problem of individual car owners or owners of gas stoves. You want to settle the CAT, you pay the full invoice value for fuel. You don't want to settle the CAT, you get a discount.
And everyone will be pleased.