Posted again as answer incomplete.
I have never sold on Ebay until this year. As we are downsizing, I have been selling old items from our loft which we have owned for years or been left by family who have since deceased. These items were purchased with money earnt whilst working and vat paid on the original purchase. Over the year, I have sold just over £1000 which is much needed towards household costs, but due to rules by Ebay on reporting "taxable income", my money (£27) is not being released unless I give my NI Number. I totally object to Ebay policing my account on behalf of HMRC and I'm sure blackmailing a client is unethical and potentially illegal. I understand the need for ensuring a business is taxed, but for a 70 year old clearing stuff out this is appalling.
The answer I received just directed me to policy.
It did not answer: Why did ebay allow me to continue to sell items knowing it was not going to pay the proceeds from my sale to me; holding them ransom? If the policy is 30 items, then simply prevent sales over that.