Why is the 1st bill on £14.99 per month contract £15.14.(£12.62 + vat)

My wife an myself have recently taken out £14.99 per month contracts. We have both received our first bill for £15.14 (£12.62 + vat).I have downloaded both bills which state EE Regular - 500MB £14.99 with no explanation as to where the extra charges are from.Could someone enlighten me as to what the extra charges are for or are EE trying it on.

When did you sign up to this contract? That's when your service contract starts and also when the min. term starts from.
When was your 1st bill issued? There's usually a few days delay after the contract starts before the billing is set up. Those few days are what you are paying in your 1st bill on top of the month in advance. It is quite usual.

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