Marginal rate of tax relief: Difference between revisions
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imported>Doug Williamson (Add link.) |
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Latest revision as of 00:29, 7 July 2022
The rate of tax at which a taxpayer would effectively save tax on the additional tax relieved expenditure if the total tax relieved expenditure increased by a small amount.
For example the marginal rate of tax relief on debt servicing costs, assuming a small increase in the total amount of debt finance.