# The Taxes (Fees for Payment by Internet) Regulations 2008 (revoked), Regulation 2: Fee payable for internet payments by credit card


(1) Since the Commissioners expect that they will be required to pay a fee in connection with amounts paid by using a credit card, a person who—
(a) makes a payment to the Commissioners or a person authorised by the Commissioners, and
(b) gives internet authorisation to make the payment by credit card,
must also pay a fee of 1.25% of the 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 falling within section 14(1)(b) of the Consumer Credit Act 1974, or
(b) would be a credit-token falling within that enactment were that card to be given to an individual.

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Source: https://www.legislation.gov.uk/uksi/2008/2991/regulation/2 (the official version)
Page: https://openlegislation.uk/taxes-fees-for-payment-by-internet-regulations-2008/regulation-2/enacted
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.