We the undersigned believe that the cost of books delivered by electronic means should be less expensive than their paper back equivalents. We believe that the production of reading material by electronic means is evidently less expensive the paper equivalents as it incurs no costs relating to printing, shipping, or distribution. We also believe that such material should be free of VAT in the same way that paper books are free of VAT. We hold it to be immoral for a government presiding over the closure of libraries to look to profit from an alternative means of access to reading material. We believe e-books to be environmentally friendly and in a time of global warming, to be encouraged.