For Investment Trusts this refers to Stamp Duty, which is charged as well the ETP dealing fee. For other funds this is a charge imposed by the fund manager.
Fund Manager's Charge
For certain funds the manager believes existing investors should be protected from transaction costs the fund suffers when other investors invest and/or redeem (for example trading costs with brokers, which it is unfair for existing investors to suffer by seeing their unit values reduce). As a result, they have introduced buying and/or selling charges which compensate the fund when investors buy and sell units. These charges can take several forms, and in this case are a fixed percentage, but they are all imposed by the fund manager, not Fidelity Personal Investing. To find out where this applies, please see the factsheets and for full details, please refer to the Key Investor Information Document (KIID).
Stamp Duty Reserve Tax is applicable on purchases of UK domiciled Investment Trusts and shares issued by UK companies. An ETP dealing fee of 0.1% also applies to purchases of Investment Trusts.