Clearly stated on every single page on the Apple store (it’s the page footer):
Prices are inclusive of VAT (15%) but exclusive of delivery charges unless otherwise indicated.
In the Apple Store, Apple therefore appears to (maybe…actually does, considering they *clearly state* the above?) over-charge you for VAT. But there’s more to this (obviously – it would be horrifically stupid if that were all: defrauding via VAT makes governments very unhappy indeed).