The rich spend close to none of their wealth, but they do still, in absolute dollars, spend more than the poor per individual. This means the VAT collects more

The rich spend close to none of their wealth, but they do still, in absolute dollars, spend more than the poor per individual. This means the VAT collects more from the spending of a rich person than of someone that is poor. The full construct with a UBI is not regressive, and is actually progressively redistributive.