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Judgment debts due to or from the Crown carry interest at the rate prescribed under the Judgments Act 1838 s 17(1)¹. Where, however, HMRC are party to a tax-related judgment debt (a 'taxation matter'), whether the debt follows from court action or not, the rates of interest are those referred to in tax legislation². In tax-related judgment debts where HMRC is the creditor, the late payment rate of interest in FA 2009, s 103 applies. Where HMRC is the debtor, a new special repayment rate of interest applies, calculated as the Bank of England Base Rate plus 2%. The new special repayment rate of interest applies to interest for periods beginning on or after 8 July 2015 regardless of the date of the judgment or order in question, or whether interest began to run before or after that date. These provisions applied to England and Wales only until 15 September 2016 when they were extended to new and existing debts in Scotland and Northern Ireland. Any interest already accrued under an existing