They state explicitly on their website that the selling fees they collect from sellers don't include a VAT tax.
Yes that’s correct therefore when your invoice for when it shows upon your fees the VAT is added I’ve had the same issue I’ve used the Ebay fee calculator and then checked in my account settings of what I’ve been charged which always turns out to be more and I’ve worked the difference out and it works out to be VAT which is 20% and when you say they state selling fees do not include VAT well that’s to true hence when you you see a higher fee because THEY HAVE ADDED VAT 🤑