Basic rate sentence example
Figures are shown below for a higher rate tax payer and basic rate tax payer.
For special rules where there is a change in the basic rate - see ibid. sec.
Higher rate taxpayers can give over a quarter more than a basic rate taxpayer for the same net cost.
After tax, this would fall to £ 8 for a basic-rate taxpayer or £ 6 for a higher-rate taxpayer.
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