I have a business account and I am confused by my final selling fees.

[long-meadow]

I have a listing for £25, I unsderstand that I incur selling fees:

Buy it now fee £0.50

Final selling fee @ 10% = £2.50

Total of £3.00

So why am I being charged £3.30?

I am also paying the listing fee of £0.36 separately.

[rusticrye]

Selling fees vary from category to category (they are not a fixed 10% as you seem to think), and you pay 20% VAT on top.

Everything you need to know about selling on Ebay, including what Ebay's fees are, is in the Seller Centre (link at foot of any page).

@long-meadow