Tax cuts benefit those who pay more taxes - the rich. A family that exists just above the poverty line is not going to get anything back when they have their washing machine repaired. But a wealthy individual would get a significant amount back - hardly fair.
A better solution would be to increase the "environmental" tax and apply the additional tax revenue to pay for recycling and other environmental programs. Now everyone benefits equally. And by raising the price of appliances, the government would be promoting more repair and reuse of appliances.