If you have a surplus, it is because the Government is collecting more in tax than it needs to run the country.

Therefore it hands elements of it back to the people to whom it belongs.

Handing people back their tax money is inherently right.
Wealthier people got more back because they paid more in the first place!

Why would you hand out cash to people who contribute in tax in a year what a lot of us pay in a month?

Why reward failure?
Why give people free rides?

I've never been given a free ride in my life.