E-books supplied from a business in Luxembourg to a consumer in the UK are currently subject to a 3% rate of VAT in Luxembourg. E- books supplied by a UK VAT registered business are subject to UK VAT at 20%. From 1 January 2015 UK VAT of 20% will apply to both.
The European Commission publishes a summary of the VAT rates that apply in all Member States including those applicable to books and e-books. This is available on the Commission’s website at: http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf