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I recall struggling with programming system to handle VAT in the UK many years ago. It was a nightmare. It was even a bit tricky being a customer sometimes (take away food, IIRC, wasn't subject but eat in food was so McDonalds had two price lists). When they introduced a similar tax here in NZ I worried but they basically said 'no exemptions'. It means books, food and all those other things you worry about poor people being able to afford all got more expensive, but it was/is simpler to manage and possibly meant some savings in compliance costs which (I hope) are passed on to customers.
Do McDonalds still have two price lists in the UK?
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