Different people will no doubt have different views as to how to implement it. Personally I like the idea a lot, as the re-arranged games can affect me quite badly. Again personally, I'd be happy to be "credited" with the "credit" going to the next season's season ticket purchase.
I'm not rich, but having paid the money out at the start of a season, I consider it "gone" and for me, knowing that a re-arranged game at least means I will get my 25 quid (or whatever amount) back in the form of a discount off next season's season ticket (or perhaps just as credit to be used anywhere within the club - shop, travel, whatever) would be equally acceptable as a straight refund. There are obvious advantages in this for the club, too.
It is really pleasing that the club is both listening and acting in this way. Thank you.
As a season ticket holder can i say i think this is a great idea !
I am constantly juggling with work commitment and villa home games so this would work a treat for the odd game i may have to miss .