
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—
(a) is a credit-token within section 14(1)(b) of the Consumer Credit Act 1974; or
(b) 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