http://www2.ebay.com/aw/uk/201412.shtml#2014-12-30092502

Business sellers that are VAT reg will see no change - they currently pay fees without VAT, and that will stay the same.

Private sellers will see no change - the VAT on their fees will be changing from 15% (Luxembourg) to 20% (UK rate), but ebay have decided to sallow the increase ... at the moment! (I feel it will be addressed in the next Seller update!).

But if you are a business seller who is not VAT reg - your fees will go up 😞

You will now see your fees less the 15% (Lux) VAT that was added to them (hence the reason they look lower) - but at the end of the invoice, ebay will add 20% VAT (UK rate), so the total will be a little higher than it was.

If you pay your invoice on 15th of the month, make sure you check that they have only charged the higher 20% only on transactions from 1 Jan. Anything from Dec should still be at 15%.