The Principal Act is amended by inserting the following section after section 960E:

"960EA.

(1) In this section -

'prescribed' means prescribed by the Revenue Commissioners in regulations made under subsection (3);

'relevant payment method' means each of the following methods of payment:

(a) credit card,

(b) debit card,

(c) any other prescribed method or methods of payment;

'relevant person' means the Revenue Commissioners, the Collector-General or a Revenue officer, as the case may be.

(2) Where a person makes any payment of tax to a relevant person using a relevant payment method, the relevant person may refuse to accept such payment where, by accepting the payment made using such relevant payment method the Revenue Commissioners would, but for this section, incur any fees or charges (however described) in connection with any amount paid, using the relevant payment method concerned, to the relevant person, unless, at the time of making the payment, the person making the payment agrees to the payment of such additional charge or additional charges, as the case may be, as may be prescribed, by reason of the person's making payment by that relevant payment method.

(3) The Revenue Commissioners may make regulations -