Ebay final vlaue fees for business sellers are 8.75%, slightly better than the 9.9/10% for private sellers, which let's face it, any of us on here are not a private seller.
Listing fees for a buy it now are 40p without a shop, per listing and 20p with a shop, and as has been said, shop fees are minimum of £14.99 per month, realistically you need to list a minimum of 75 items per month to make it worthwhile, anything less than 75 per month is not worth it.
You can list with what is called a multi variation listing, which is only available to shops, but that lets you list the same item in different sizes/colours for the one listing fee.
Paypal fees vary, you can get a micropayments account for low value sales, from memory, it is those under £10, can't remember the fees on that.
If you have a turnover of more than £1500 per month going through paypal, you can apply for merchant rates, this link provides more info on it
https://www.paypal.com/uk/cgi-bin/websc ... ut-outside