I'm a little confused. Is this tax for iPods, or all mp3 players? If it's only for ipods, I'm sure ipods must be the only available mp3 player in UK and that most people own one. If it's for all mp3 players, you must also tax every type of electronic that plays mp3s. This would have to include PDAs, laptops, desktops, some cellphones, any cd players with cdr playback, etc etc etc. Even some digital cameras can play mp3s. Great idea, music business guys!
Personally, I'd like to see them disclose their actual profits and financial situations before going off complaining about being bankrupt by piracy.
-g