I have just spoken to an Ebay agent having noticed VAT was added to my last 2 purchases. The amounts were small but increased the price of relatively small items. She explained it was to do with SIMPLY POSTAGE which is added to a seller's listing and is not related to the buyers protection fee. There is nothing to explain this.
I was concerned about my active listings as they have the Simply postage option. So my buyers will incur a VAT charge, and I can't see how to override this option. I asked the agent to register my call as a complaint and concern.