Hi Peter,

HM Customs & Excise charge VAT at 20 percent and then the Post Office charge a further £8 for
collecting the tax on their behalf. You are right in that a lot of things slipped through in
years past, but things have tightened up in the last couple of years.

The other thing to watch out for, is that some companies (though not PG) outside of the UK have an arrangement
with the UK to collect the tax on downloads. This means that your download in some cases will still cost 20 percent
more, but you will avoid the £8 collection fee.

ROG.