Nigel writes: VAT cannot be zero-rated on E-books, nor on women's sanitary products because of EU rulings.

I don't think you're correct in this, Nigel. In Ireland tampons are now zero-rated.

If you have information on why ebooks can't be zero-rated under EU rules I'd be interested to read about that. All I can find is an EU vote
that ebooks can be zero-rated.