Currently, even if item location is in the UK, buyers will still pay additional 20% import VAT if buyer or seller is/are registered/based anywhere outside the UK, it will trigger the additional 20% VAT fee ... EU rules are also changing in July >
Paying tax on eBay purchases | eBay
https://community.ebay.co.uk/t5/Announcements/eBay-ie-Important-changes-to-VAT-regulations-in-the-EU...
