Private vs Business Seller on eBay UK
What each account type pays on the same sale, and what decides which type applies to you.
eBay UK has two kinds of seller account. A private seller keeps the whole sale price, and the buyer pays a fee to eBay. A business seller pays eBay’s fees out of the sale. This guide shows both on the same sale.
What a private seller pays
UK-based private sellers pay no final value fee and no regulatory operating fee when an item sells. This applies in every category except vehicles. A private seller gets 300 free listings a month, and each listing after that costs 35p.
A private seller is still charged in three cases:
- Selling abroad. If the delivery address is outside the UK, eBay charges an international fee of 3% of the total amount of the sale.
- Optional listing upgrades. A subtitle costs £2. A reserve price costs 4% of the reserve, up to £150. These are charged whether or not the item sells.
- Vehicles. Cars, motorcycles and other vehicles have their own fees.
The Buyer Protection fee
When someone buys from a UK private seller, eBay adds a Buyer Protection fee to the price. The buyer pays it to eBay. The seller receives the item price they set. The fee is made up of:
- £0.10 per item, plus
- 7% of the item price up to £20, plus
- 4% of the part of the price between £20 and £300, plus
- 2% of the part between £300 and £4,000. Nothing is added above £4,000.
An item listed at £15 is shown to buyers at £16.15. A £100 item is shown at £104.70 and a £500 item at £516.70. eBay says the price buyers see always includes the fee.
Buyers compare the price they see. If similar items sell for £100 including the fee, a private seller has to list at about £95.48 for the buyer to see £100. In that case the seller receives £95.48, not £100.
What a business seller pays
A business seller pays eBay on every sale:
- A final value fee. This is a percentage of the total amount of the sale, including postage. It is between 9.9% and 12.9% in most categories. It is 6.9% for phones, laptops and consoles, and 14.9% for jewellery.
- A regulatory operating fee of 0.35% of the total amount of the sale.
- A per-order fee of £0.30 on orders of £10 or less and £0.40 on orders above £10.
- VAT at 20% on all of these fees, because eBay quotes them before VAT. If you are VAT registered you can normally recover it. If you are not, you pay it.
Buyers do not pay a Buyer Protection fee on business listings. eBay says the protection is added at no extra charge to the seller or the buyer.
The same sale on both account types
The table shows an item of clothing at three prices with free postage. The business figures use the 11.9% clothing rate and are before VAT.
| Listed price | Buyer pays a private seller | Private seller keeps | Business seller’s fees | Business seller keeps |
|---|---|---|---|---|
| £20 | £21.50 | £20.00 | £2.85 | £17.15 |
| £100 | £104.70 | £100.00 | £12.65 | £87.35 |
| £500 | £516.70 | £500.00 | £61.65 | £438.35 |
On the £100 sale the business seller keeps £87.35 before VAT on fees, or £84.82 if they cannot recover the VAT. A private seller who lists at £95.48, so that the buyer sees £100, keeps £95.48. That is £8.13 more than the business seller keeps before VAT.
Which account type applies to you
The account type depends on what you do, not on which is cheaper. eBay’s business seller policy says you must register as a business if, for example, you sell items you bought in order to resell, or you make items in order to sell them. A private account is for selling things you no longer want. Business sellers are not allowed to present themselves as private individuals.
UK consumer law also treats the two differently. Someone who buys online from a business has the right to cancel most purchases within 14 days. A buyer does not have that right against a private individual. A business that lists as a private seller is not giving buyers the rights the law requires.
What eBay reports to HMRC
Since 1 January 2024, online platforms including eBay have had to report sellers’ details and income to HMRC. HMRC’s guidance lists two cases in which your details are not reported: making fewer than 30 sales of goods in a calendar year, and receiving less than 2,000 euros, about £1,700, for those sales.
Being reported does not mean you owe tax. HMRC says you are unlikely to pay tax on selling personal items from your home. If you are trading, there is a trading allowance of £1,000 of gross income a year, and above that you need to register for Self Assessment. Whether your selling counts as trading depends on your circumstances. HMRC’s guidance or an accountant can tell you.
What a business account includes
A business seller can open an eBay Shop for £27, £77 or £437 a month, depending on the tier. A Shop includes a monthly allowance of free listings. A business seller who reaches Top Rated Seller status gets a 10% discount on final value fees for listings that meet eBay’s service requirements.
A business seller rated Below Standard pays six percentage points more on the final value fee. The surcharge rises to seven points after four consecutive months.
Sources
- eBay UK selling fees for private sellers, last updated 30 September 2026
- eBay UK: Buyer Protection, information for sellers
- eBay UK selling fees for business sellers, last updated 30 September 2026
- eBay UK business seller policy
- GOV.UK: selling goods or services on a digital platform
- GOV.UK: tax-free allowances on property and trading income
Next guide
How to Price an eBay Item: The Break-Even Formula shows how to work out the lowest price a business seller can accept once the fees are paid.
Fee rates are taken from eBay’s UK fee pages as last updated on 30 September 2026 and can change. This guide is general information for UK sellers and is not legal, tax or financial advice. Whether you are trading, and what tax you owe, depends on your circumstances. Check HMRC’s guidance or speak to a qualified accountant.