960EA Payment of tax by relevant payment methods

Summary

This section provides that tax may be paid to the Revenue Commissioners by credit card, debit card or any other method or methods of payment which is or are approved by them. The section enables the Revenue Commissioners to make regulations relating to these payment methods.

Details

The following definitions apply:

(1) “prescribed” means prescribed by the Revenue Commissioners in regulations made under subsection (3); “relevant payment method” means each of the following methods of payment:

• credit card,
• debit card,
• any other prescribed method or methods of payment;

“relevant person” means the Revenue Commissioners, the Collector-General or a Revenue officer, as the case may be;

(2) Where a person makes a payment of tax to a relevant person using a relevant payment method, the relevant person may refuse to accept payment where the Revenue Commissioners would incur fees or charges in connection with any amount paid using the relevant payment method concerned to the relevant person unless, at the time of making the payment, the person making the payment agrees to the payment of such additional charge(s) as may be prescribed arising from the person making payment by that payment method.

The Revenue Commissioners may make regulations —

• (3)(a) prescribing a relevant payment method or relevant payment methods or class or classes of relevant payment methods for the purposes of the section,
• (3)(b) prescribing the additional charge or additional charges payable in respect of each relevant payment method or each class of relevant payment method or relevant payment method or relevant payment methods. Different additional charges may be prescribed for different payment methods or class of relevant payment methods, and
• (3)(c) (i),(ii) specifying the period of time within which or the time by which, and the manner in which any such additional charge or charges prescribed under paragraph (b) are to be paid.

Relevant Date: Finance Act 2019