# The Revenue Scotland and Tax Powers Act (Fees for Payment) Regulations 2015, Note: Explanatory note


(This note is not part of the Regulations)
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.

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Source: https://www.legislation.gov.uk/ssi/2015/36/note (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.