Following on from the above changes eBay will collect and remit VAT on consignments up to a value of £135 imported into the UK and sold to consumers. In cases where the seller is a non-UK business and the goods are already in the UK, eBay will collect and remit VAT for supplies of goods sold to consumers within the UK.

All sellers will have to provide a gross price and separate VAT rate on their UK listings so that eBay can determine the correct amount of VAT to collect from consumers.

All prices will be displayed inclusive of UK VAT. Where eBay is responsible for collecting VAT, this amount will also be shown separately at checkout.