Books etc do not carry VAT on purchase prices, but electronic books do as they are classified as SOFTWARE!!!! So you could be paying an extra 20% to buy electronic books
		
		
	 
Yes eBooks carry 20% VAT and some ebooks are expensive but this high cost is mainly down to the fact that a group of the large publishers have got together and are setting the prices of some ebooks. If you look on amazon any book they says "
This price was set by the publisher" in the listing has had the price set in this way and amazon or any other seller is not allowed to discount that price any further. If you google "ebook price fixing" you can read for yourself and there is also a lot of info on this on the amazon kindle forum here -> 
Kindle Forum Here the forums members have been very active at bringing this to the attention of the authorities ever since it started.
The European Commission and the Office of Fair Trading (OFT) are currently looking into this, in fact I just read this morning that several major publishers have been raided by European Investigators looking into this very issue, a similar situation used to exist for paperbacks but was scapped sometime ago when the supermarkets took on the big publishers and started heavily discounting paperbacks and it is now illegal to price fix those prices and hopefully this practice will go the same way.
Most of the books I have bought for my kindle are independent authors who only publish in either the eBook or Kindle format and I have to say some of them are excellent and the books are between 70p and £4.00 each.
Checkout the kindle forum here -> 
Kindle Forum Here there are lots of recommendations there also checkout this site -> 
Free Kindle Book Here if you sign up it will send you a list of the latest free kindle books daily as the appear, also if you go onto the amazon kindle ebook site there is a list of the Top 100 Free books, another way is just to show the list af all the ebooks on the site then put them in price order with the cheapest first and scroll through them all. Since I got my kindle I have downloaded 120 books I reckon at least 100 of them for free and hardly any of the books I have are books that you can go into a book shop any buy.
What I did before I got the actual kindle was I downloaded the free kindle app to my PC and Laptop and used it like that too see if it was something I wanted before I bought the kindle itself.