Music Industry Has no Shame
In this story in the Guardian, appears this quote

Crispin Evans, senior legal officer of the main publishers' organisation, the International Confederation of Music Publishers, said yesterday at the launch of the campaign at the Midem music market in Cannes, that in Britain you could buy a biography of Beethoven or his sheet music without having to pay VAT, but to listen to it, you would pay an extra 17.5% in tax.

So to make things "fair" the tax should come off the CD. Raising the question of why, when people who buy almost everything else are forced to contribute to the tax base, something as optional as commercially pre-recorded music should be exempt.