
1 
These Regulations may be cited as the Taxes, etc. (Fees for Payment by Telephone) Regulations 2012 and come into force on 2nd April 2012.
2 

(1) A person who—
(a) gives telephone authorisation to make a payment by credit card, and
(b) makes a payment to the Commissioners or the person authorised by the Commissioners,
must also pay a fee of 1.5% of the amount of that 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 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.
3 
The Taxes, etc. (Fees for Payment by Telephone) Regulations 2009 are revoked.
Dave Hartnett
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
5th March 2012