The Taxes (Fees for Payment by Internet) Regulations 2008

• Citation: S.I. 2008/2991
• Sections: 2

Section 1 Citation and Commencement

These Regulations may be cited as the Taxes (Fees for Payment by Internet) Regulations 2008 and shall come into force on 9th December 2008.

Section 2 Fee payable for internet payments by credit card

(1) Since the Commissioners expect that they will be required to pay a fee in connection with amounts paid by using a credit card, a person who—

(a) makes a payment to the Commissioners or a person authorised by the Commissioners, and

(b) gives internet authorisation to make the payment by credit card,

must also pay a fee of 1.25% of the payment.

(2) The fee must be paid by being added to the payment (so that, accordingly, the person must make a single overall payment, consisting of the payment and the fee).

(3) In these Regulations “credit card” means a card which—

(a) is a credit-token falling within section 14(1)(b) of the Consumer Credit Act 1974 , or

(b) would be a credit-token falling within that enactment were that card to be given to an individual.