The Taxes, etc. (Fees for Payment by Telephone) Regulations SI 2012 No. 689 come into force on 2 April 2012.
Reg 2 provides that ‘a person who gives telephone authorisation to make a payment by credit card and 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. 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).’
The previous charge for paying liabilities by credit card over the phone was 1.25% of the liability.