The Taxes, etc. (Fees for Payment by Telephone) Regulations 2012

Fee payable for telephone payments made by credit card

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2.—(1) A person who—

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

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

must also pay a fee of 1.5% 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(1), or

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