"eBay is obliged to collect UK VAT on goods sold through eBay to UK customers in the following circumstances:
Goods imported into the UK, with a parcel value of up to £135. Note that there is no longer a VAT exemption for small consignments up to £15
Goods of any value sold by a non-UK seller and shipped from inventory stored in the UK. Sellers may still have UK VAT obligations and should consult their tax advisors for further information"
eburtonlab
Mentor2 years ago"eBay is obliged to collect UK VAT on goods sold through eBay to UK customers in the following circumstances:
https://www.ebay.com/help/selling/selling/vat-obligations-eu?id=4650