Do i have to pay tax if i sell on ebay?
It depends on whether your e-bay trading is a regular occurrence or just the occasional disposal of some private items. The £60,000 limit appears to relate to registration for VAT purposes and on the basis of the facts you have given you wouldn’t need to do that. However you might still have a liability to income tax (and possibly self employed national insurance contributions if your profits were high enough) if you engaged in trading on a regular basis with a view to making a profit. If your intention is just to dispose of a few personal items when money runs low, then there is no distinction between selling them on e-bay as opposed to advertising them in your local paper and no tax consequences should arise.
