You want the government to determine what your necessities are? I don't! I think I can do that FAR better than they could or would.
They have to do so to determine what the prebate is anyway. The categories I mentioned are intentionally broad and would be exempt. No tax. And there would be one less government bureaucracy, 'The Ministry of Prebates' would never happen.
Otherwise, someone has to determine how much will be 'prebated', someone has to distribute those prebates, keep track of address changes, etc., handle complaints, track/prosecute fraud, etc.
Just stop that before it starts.
Don't tax the basic necessities: Food (Whatever you eat, no tax), Shelter (just one home to live in--you want ten, pay the tax on the other nine, You want a huge house, fine, no tax---even a really big house is going to be filled with taxable stuff), Medical care, clothing (because they won't let you run around naked, and you'd freeze to death without it here), and the energy to heat/cool your home.
Whether you use more or less of those, is up to you, but it isn't taxed. and no army of gubmint employees to determine how much you get prebated on however much
they think you need.