| 单词 | higher rate of income tax |
| 释义 | higher rate of income tax higher rate of income tax A rate of income tax that is higher than the basic rate of income tax. For 2016–17 higher rate tax is payable on taxable income, after personal allowances and other allowances, of over £32,000. The rate of tax is 40%. An additional rate of 45% is payable on taxable income over £150,000. |
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