They may be getting the same rebate, but they aren't paying the same tax. If the rebate is the same for all, then those who use less will make a profit, conside

They may be getting the same rebate, but they aren't paying the same tax. If the rebate is the same for all, then those who use less will make a profit, considering the $rebate - $tax amounts, while those using more will pay more tax than they get in rebates. (This is assuming a revenue neutral arrangement).