You are a business seller so don't qualify for any free listings.
If you pay for a shop subscription, a number of listings will be included in the price for that, otherwise, you are charged for each listing.
The fee is 30p + 20% VAT, so 36p is correct.
https://www.ebay.co.uk/help/selling/fees-credits-invoices/fees-business-sellers?id=4809&st=3&pos=1&q...
"There are two ways to be fooled. One is to believe what isn't true; the other is to refuse to believe what is true.”
Søren Kierkegaard, Danish philosopher (1813 - 1855)