960EA Payment of tax by relevant payment methods.

(1) In this section—

“prescribed” means prescribed by the Revenue Commissioners in regulations made under subsection (3);

“relevant payment method” means each of the following methods of payment:

(a) credit card,

(b) debit card,

(c) 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 any payment of tax to a relevant person using a relevant payment method, the relevant person may refuse to accept such payment where, by accepting the payment made using such relevant payment method the Revenue Commissioners would, but for this section, incur any fees or charges (however described) 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 or additional charges, as the case may be, as may be prescribed, by reason of the person’s making payment by that relevant payment method.

(3) The Revenue Commissioners may make regulations—

(a) prescribing a relevant payment method or relevant payment methods or class or classes of relevant payment method or relevant payment methods for the purposes of this section,

(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 methods and different additional charges may be prescribed for different relevant payment methods or classes of relevant payment methods, and

(c) specifying—

(i) the period of time within which or the time by which, and

(ii) the manner in which,

any such additional charge or additional charges as may be prescribed under paragraph (b) shall be paid.