As previously announced, eBay will now begin to charge VAT on all of its seller fees. All eBay sellers who reside, have a permanent address, or are established in the EU will be charged VAT on eBay fees such as insertion fees, feature fees, final value fees and service subscription fees. As a result, all fees displayed on eBay.co.uk are gross fees, i.e. VAT is included.

At the same time as implementing VAT, we have restructured eBay's insertion, feature and final value fees. We have raised some fees, reduced others, while keeping some the same. In addition, we have changed many of our reserve fees. See details below.

The new fee structure and the implementation of VAT has now come into effect.

Note for business owners:
If you are a business owner and use your eBay account for business purposes only, you can register for a VAT exemption on eBay fees. For further information on the VAT exemption process click here or read our FAQs.

The following gross fees (incl. 17.5% VAT*) have now been introduced:

Insertion Fees including VAT:

Starting Price	Old Insertion Fee in £	New Insertion Fee in £
0.01 - 0.99	0.15	0.15
1.00 - 4.99	0.15	0.20
5.00 - 14.99	0.30	0.35
15.00 - 29.99	0.60	0.75
30.00 - 99.99	1.25	1.50
100.00 +	n/a	2.00
Vehicles	5.00	6.00
Real Estate	30.00	35.00
Dutch Auction Maximum Fee	1.25	2.00
Buy It Now Maximum Fee	1.25	2.00

Reserve Fees Including VAT:

Reserve Fees	Old Fee	New Fee
0.01 - 14.99	0.30	0.40
15.00 - 99.99	0.60	0.75
100.00 +	1.20	1%
For Motors and Real Estate with Reserve £100 and above		2.00

Final Value Fees including VAT:

Final Price Range in £	Old FVF	New FVF
0 - 29.99	5.25%	5.25%
30.00 - 599.99	2.75%	3.25%
600.00 +	1.50%	1.75%
Vehicles	£15.00	£18.00

Featured Fees including VAT:

Feature	Old Fee in £	New Fee in £
Homepage Featured	19.95	49.95
Featured Plus!	5.00	9.95
Highlight	1.50	1.50
Bold	1.00	0.75
Gallery	0.15	0.15
Gallery Featured	9.95	15.95
Buy It Now	0.05	0.06
Scheduled Listings	0.10	0.12

Photo Hosting Fees including VAT:

Photo Hosting	Old Fee in £	New Fee in £
1st Image	Free	Free
2nd Image	0.10	0.12
3rd Image	0.10	0.12
4th Image	0.10	0.12
5th Image	0.10	0.12
6th Image	0.10	0.12
Slide Show	0.50	0.60
Super Size	0.50	0.60
Picture Pack Price	0.70	0.90