Most of my VB.Net arrays are 0-based and every element is used. That's usual in VB.Net and code mustn't surprise the reader. Readability is vital.
Any exceptions? Maybe if I had a program ported from VB6, so it used 0-based arrays with unused initial elements, and it needed a small change, I might match the pattern of the existing code. Least surprise again.
99 times out of 100 the question shouldn't arise because you should be using List(Of T) rather than an array!