I’d argue that it is for the consumers, as those are the people getting the rebate. It incentivizes a shift in consumer behavior that is meant to take revenue away from the fossil fuel industry and redirect it towards green alternatives. I agree, it’s a good policy, and one of the only ways we have of gracefully moving away from fossil fuels.
As long as you can avoid having people completely miss the point of the tax and being misled by politicians for their own personal gain, that is.