From 1st November, Google will apply a surcharge to ads served in these territories:

• UK – 2% fee plus VAT added to invoice.
• Austria – 5% fee plus tax added to invoice.
• Turkey – 5% fee plus tax added to invoice.

Google says these fees are being applied:

• UK – due to the new Digital Service Tax, read more at gov.uk/government/publications/introduction-of-the-digital-services-tax/digital-services-tax
• Austria – due to the new Digital Service Tax
• Turkey – as Regulatory Operating Costs because of the complexity and cost of complying with data protection regulations.

These fees will be shown on your invoice or statement as a separate line item per country and will be displayed in the “Transactions” section of your Google Ads account.
If you pay through monthly invoicing or automatic payments, these fees will be added in addition to your account budget. To adjust your account budget, see here support.google.com/google-ads/answer/2375395.
If you pay through manual payments, these fees may be charged after your payment has been fully spent.

Google’s full explanation is available here: support.google.com/google-ads/answer/9750227. Please note that our charges for serving Google Ads will increase inline with this from the same date, ie 1st November.