For example - if a less well off person is on say £60 a week and they need buy a necessary item or items with VAT on it - then an extra 2.1 % or 2.5% is going to hit them pretty hard ? Much harder maybe than someone £150k per week ?
Wikipedia says
"In terms of individual income and wealth, a regressive tax imposes a greater burden (relative to resources) on the poor than on the rich — there is an inverse relationship between the tax rate and the taxpayer's ability to pay as measured by assets, consumption, or income"