They have just taken the easy way out
Which is to do nothing about the VAT on ebooks, while giving excuses like:
Well, only rich people can afford ebooks readers.
Its impossible to tell the difference between an ebook and computer software, especially if the ebook has pictures or music in it.
Then eventually dead tree books will become a luxury item , due to the small number sold/high prices, and be re-classifed as such, and subject to VAT as well.
But there will still be VAT on ebooks as "Well, its too late to do anything about it now".
And another VAT exception will have been entirely eliminated.