And there's replacements for stolen phones, TVs, handbags etc etc. Imagine the complexity though if there were two rates of VAT- 17.5% if you were buying a new phone/TV/handbag just because you wanted one and 0% if you could prove it was to replace a stolen one. Just wouldn't be workable to expect a garage or shop to have to vet teh evidence and take copies before deciding whether to charge VAT And imagine the fraud/fake paperwork that would happen.
And anyway, how could the government afford to employ all those MPS' children and buy failing banks if they reduced their VAT take.