# The Fees for Payment of Taxes, etc. by Card Regulations 2020, Regulation 2: Fee payable where a payment is made by a relevant credit or debit card


(1) A person making a payment by a relevant credit card or a relevant debit card to the Commissioners or a person authorised by them must pay a fee together with the payment.
(2) In this regulation—
“relevant credit card” means a card—
(a) given to a person for use in business, and
(b) which is a credit token within section 14(1)(b) of the Consumer Credit Act 1974 or would, if given to an individual, be such a token;
“relevant debit card” means a card—
(a) given to a person for use in business, and
(b) the use of which to make payment results in an account of the holder’s at a bank, or any other institution providing banking services, being debited with the payment.

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Source: https://www.legislation.gov.uk/uksi/2020/657/regulation/2 (the official version)
Page: https://openlegislation.uk/fees-for-payment-of-taxes-etc-by-card-regulations-2020/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.