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Glossary
The rate of tax that applies to the next euro you earn: 20% if you are within the standard band, 40% above it.
Some reliefs, such as pension contributions and nursing home fees, are given at your marginal rate.
Also searched as: higher rate, top rate, 40% rate.
Seed definition reviewed 2026-10-28. Editorial verification by a tax-qualified reviewer is required before indexing.