The procedure for reporting businesses operating on private accounts is not working. 

I have reported three accounts all owned by the same individual for being a business as the items they sell are impossible to gain in such quantities as a private individual. I reported them nearly a year ago and nothing was done.

Recently, they added a watermark to their items with their website address on - does this not confirm they are a business?

Apparently not, because they are still on private accounts two months later.

Not only that, they have taken action on the website URL being in the image as a watermark and have replaced it with their LTD company name.

Again, does this not confirm they are a business?

Can this be looked into, it is causing significant issues with genuine businesses who have to undercut private individuals listing on final value fee offer days who are avoiding paying the proper Ebay fees.

You probably think I come on here to cause trouble and stir up the big pot, but I don't. I really care about Ebay as a platform and I care about its sellers and buyers and it is becoming increasingly frustrating that certain things appear to be going unactioned in various departments intentionally with a "theres nothing wrong here response" being given despite evidence to the contrary all over the place.