It appears to me that you can apply it to groups... which are in turned applied to individual user tunnels and/or branch office tunnels.
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To configure Bandwidth Management
1 Choose Admin, License Keys, and then type the key for the Advanced Routing license.
2 Click OK.
3 Choose QoS, Bandwidth Mgmt.
The Bandwidth Management window appears. You must define bandwidth rates in bits per second (bps). For example, 10 Mb/s equals 10 000 000 bps.
4 Choose Profiles, Groups, and then click Edit for the group.
5 From the Connectivity section, click Configure.
6 In the User Bandwidth Policy section, click Configure, and then define the committed and excess bandwidth rates.
7 Click OK.
8 From QoS, Bandwidth Mgmt, enable Bandwidth Management.
9 Click OK.
10 Choose QoS, Interfaces to configure the over-subscription rate. Use this ratio to adjust for some users that do not use all of their allotted bandwidth
simultaneously under normal circumstance. The default is 10:1.
Good Luck!