122 Third party payment service providers.

(1) In this section “payment service provider” means a person specified by the Revenue Commissioners for the purpose of accepting ^[1]>payment, including^<[1] cash payments against local property tax payable by a liable person.

(2) Notwithstanding section 960E(1) of the Act of 1997 (as applied by section 120), local property tax due and payable to the Revenue Commissioners under this Act may be paid to a payment service provider.

(3) Any payment made to a payment service provider shall be treated as including any fee charged by the payment service provider for the provision of the payment service.

(4) A payment service provider shall be accountable to the Revenue Commissioners for any payment made by, or on behalf of, a liable person and shall remit the amount of the payment less the amount of the associated fee to the Revenue Commissioners in a form and manner specified by them.

(5) The Revenue Commissioners shall credit the liable person by, or on whose behalf, a payment was made to a service provider with the amount of the payment less the amount of the associated fee.

(6) The Revenue Commissioners may make regulations in relation to the manner in which payments may be made to a payment service provider and how a payment service provider is to account for such payments to the Revenue Commissioners.

(7) Where a payment service provider fails to remit the amount referred to in subsection (4), that amount shall be treated as if it were an amount of local property tax due and payable by the payment service provider on the date that the amount was paid to the payment service provider and any provisions of this Act in relation to the collection of local property tax and any interest and penalties shall apply accordingly.