UK Can eBay charge their fees on the VAT element of a UK sale, sold by a UK VAT registered company?

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Can eBay charge their fees on the VAT element of a UK sale, sold by a UK VAT registered company?

As an example if UK VAT registered company X sold an item costing £100 on eBay and eBay charge 10% selling fees are the fees charged based on the gross price(£100) or the net price(£83.33)?
 

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