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(This note is not part of the Regulations)
These Regulations, with effect from 14th December 2009, replace the Taxes (Fees for Payment by Telephone) Regulations 2008 (S.I. 2008/1948), which required that, where a person makes a payment to the Commissioners or a person authorised by the Commissioners, and gives telephone authorisation to make the payment by credit card, the person must pay a fee.
Regulation 2(1) specifies the fee payable as 1.25% of the payment (it was 0.91% of the payment). This reflects the increase in cost for credit card usage faced by the Commissioners.
A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.
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