Taxes Consolidation Act 1997 section 960EA

Payment of tax by relevant payment methods

Section 960EA permits taxpayers to pay tax to Revenue by credit card, debit card or any other approved payment method, and enables Revenue to make regulations governing surcharges associated with those payment methods.

• Tax may be paid to Revenue by credit card, debit card or any other method of payment prescribed by Revenue in regulations.
• Where Revenue would incur fees or charges by accepting a card or other prescribed payment, it may refuse to accept the payment unless the taxpayer agrees to pay a prescribed additional charge.
• Revenue may make regulations prescribing the approved payment methods, the additional charges applicable to each method, and the time and manner in which those charges must be paid.
• Different additional charges may be prescribed for different payment methods or classes of payment method.