How is VAT calculated?

[peblac_7045]

I have made several purchases and VAT amount makes no sense

[tobiasd4]

If buying from non UK seller, you pay 20% VAT.

If buying from private UK seller, you pay Buyer protection fee.

This is where you see VAT added, as it is an ebay fee, they have to charge VAT.

It is not VAT on the item.