Originally Posted by DrNefario
Books and food are theoretically zero-rated in the UK, but luxury items are taxed, which includes ebooks and some kinds of food.
That's true, but misleading.
The point is that almost everything
in the UK is taxed (at 20%). Most food, and books, are exceptional, being zero-rated. Just because something isn't zero-rated, that doesn't make it a luxury.
Confectionery and hot meals in cafes and pubs are examples of food items that are taxed at 20%, but that doesn't mean they are considered luxuries. Similarly with adults clothes (20%), compared to children's clothes (zero). So, by the same token, ebooks are no more or less of a luxury than paper books.