The prebate is factored into the rate calculation, just as exempting “necessities” would narrow the base, necessitating an increase in the rate.
When I’ve explained the rate difference to groups, I always start with the $1.00 example I gave you. When I ask what the rate of the tax is, they ALWAYS respond: “23%.” When I explain that if they want to spend $1 on goods and they will have to pay 30 cents in tax, and I ask what the rate is, they ALWAYS respond “30%.” After saying, “But wait a minute, you just told me the rate was 23%!” I launch into a discussion of tax inclusive rates vs. tax exclusive rates.
THERE IS NO INTENT TO DECEIVE, only a genuine desire to provide a valid basis of comparison to the income tax.
Your intent is different from the known effect. Not what one would expect from something claiming to be fair.