VAT calc wrong

I’ve checked my VAT setup and everything looks correct.
20% Std VAT rate

In my basket it’s calculating VAT as follows
Subtotal £1.65
Jar Swap Cleaning & Sanitising £1.35
Total £3.00 (includes £0.27 VAT)

VAT is only applicable on 1.65 so shouldn’t be 0.27. It should be 0.33.

Any help much appreciated

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