https://community.ebay.co.uk/t5/Seller-Central/I-have-sold-nothing-in-6-months-since-the-buyer-protection-fee/m-p/7884810#M743720 <P>I have no idea how ebay are administering the BPF - ebay have not made any statement other than it is not subject to VAT&nbsp; &nbsp;according to a transcript posted on another thread and the three possibilities I mentioned are the only scenario's I can think of where VAT would not be applied.</P><P>&nbsp;</P><P>ebay are pretty switched on when it comes to legalities and how they apply to ebay - so much so that even legislators find it difficult to overcome the ebay interpretations of the existing legislation - so much so that changes to the law are constantly being proposed.&nbsp;</P> Fri, 04 Jul 2025 13:24:23 GMT dch2112011 2025-07-04T13:24:23Z