1. These Regulations may be cited as the Revenue Scotland and Tax Powers Act (Fees for Payment) Regulations 2015 and come into force on 1st April 2015.
2. In these Regulations—
“credit card” means a card which—
is a credit-token within section 14(1)(b) of the Consumer Credit Act 1974(1); or
would be a credit-token falling within that enactment were the card to be given to an individual; and
“internet authorisation” means authorisation given by a credit card issuer via the internet.
3.—(1) This regulation shall apply to any payment in respect of tax or interest or penalties to Revenue Scotland where—
(a)internet authorisation is given for a person to make a payment by credit card; and
(b)that person makes the payment to Revenue Scotland or a person authorised by Revenue Scotland.
(2) Where paragraph 1(1) applies, the person must also pay a fee of 1.4% of the amount of that payment.
(3) 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).
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
29th January 2015