The Revenue Scotland and Tax Powers Act (Fees for Payment) Regulations 2015

Made: 29th January 2015

Laid before the Scottish Parliament: 2nd February 2015

Coming into force: 1st April 2015

In accordance with section 222(2) of that Act, Revenue Scotland expects that it, or the person authorised by it, will be required to pay a fee in connection with amounts paid where internet authorisation is given for payment by credit card.

Citation and commencement

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.

Interpretation

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[^f00002]; 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.

Fees for payment by credit card

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).

Signed

JOHN SWINNEY — A member of the Scottish Government — 29th January 2015

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations provide that where a payment is made to Revenue Scotland by credit card in respect of tax, interest or penalties, and internet authorisation is given to make that payment by credit card, a fee must also be paid. The fee is to be 1.4% of the amount of the payment.

The fee and the payment are to be aggregated to make one single overall payment.

Footnotes

[^f00001]: 2014 asp 16.

[^f00002]: 1974 c.39.