Vehicle Excise and Registration Act 1994 section 19C

Fee for payment of duty by credit card

Section 19C allows a fee to be charged when vehicle excise duty is paid by credit card, and sets out how that fee is determined and when it may be refunded.

  • When someone applies for a vehicle licence or trade licence and pays the excise duty by credit card, a fee may be charged for accepting that credit card payment.
  • The fee is set by regulations made by the Secretary of State, and must be paid before the licence is issued.
  • The fee can be paid by the applicant or by someone acting on the applicant's behalf, and is payable to the Secretary of State or an authorised body acting as agent.
  • The Secretary of State may, with Treasury consent, allow the fee (in whole or in part) to be refunded in specified circumstances.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.