Revenue Scotland and Tax Powers Act 2014 section 222

Fees for payment

Section 222 allows the Scottish Ministers to charge fees to taxpayers who use certain payment methods when paying Revenue Scotland, to cover the processing costs Revenue Scotland incurs for those methods.

• Scottish Ministers may make regulations requiring a fee when a taxpayer uses a specified payment method to pay Revenue Scotland or its authorised agent.
• A payment method can only be specified if Revenue Scotland expects to incur a fee or charge from a third party in connection with processing payments made by that method.
• Any fee charged to the taxpayer must be reasonable and must not exceed the actual costs Revenue Scotland (or its authorised agent) incurs in paying the third-party processing charge.
• The regulations may set out when and how the fee must be paid, and may apply generally or only for specific purposes.