You have a business account so your listings are not subject to the BPF.

For private sellers, the fee is added on to the cost the seller sets.

So, I have an item listed for £75.

The price the buyer sees is £78.70.

If they buy the item, they will pay £78.70.

I will get £75.  So, it is free to sell.  The fee is not deducted from me, it never goes through my account and the buyer pays it directly to Ebay.

It's a buying fee; not a selling fee.

"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)