Effective marginal rates

For marginal relief and marginal starting rate relief, there is an effective rate of tax in the margin, i.e. between the lower and upper limits given for each in the preceding table, which exceeds the main rate. These marginal rates are not prescribed by statute, but are derived from the appropriate corporation tax rates and fractions. The applicable rates are as follows.

Financial year

Marginal rate

%

Marginal starting rate

%

2014

21.25

(1)

2013

23.75

(1)

2012

25.0

(1)

2011

27.5

(1)

2010

29.75

(1)

2009

29.75

(1)

2008

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