I’m personally of the opinion that if you have to go around for any safety reason, including if ATC have mucked up their timings and cleared someone to depart, then you should not get charged for that approach. I would be concerned if the pilot’s final check included the cost of a go-around and his/her decision-making mindset was affected so.

However if your declared intention is for a low approach and go-around, say for training, then fair enough charge me. I nay not land off the approaches anyway if I’m practising at an away field.