The Taxes, etc. (Fees for Payment by Telephone) Regulations 2009

• Citation: S.I. 2009/3073
• Sections: 3

Section 1 Citation and commencement

(1) These Regulations may be cited as the Taxes, etc. (Fees for Payment by Telephone) Regulations 2009.

(2) These Regulations come into force on 14th December 2009 and have effect in relation to telephone authorisations made on or after that date.

Section 2 Fee payable for telephone payments made by credit card

(1) A person who—

(a) gives telephone authorisation to make a payment by credit card, and

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

must also pay a fee of 1.25% of the amount of that 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 within section 14(1)(b) of the Consumer Credit Act 1974 , or

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

Section 3 Revocation

The Taxes (Fees for Payment by Telephone) Regulations 2008 are revoked.