课程讲义 >>答疑编号:NODE00841700020400000109
2014-10-20 21:21:44 来源：
| （2）Extended basic/higher rate relief | ||
| As taxable income exceeds ￡150,000, the personal pension contributions attract both higher and additional tax relief | ||
| Higher rate | Additional rate | |
| ￡ | ￡ | |
| Normal threshold | 32,010 | 150,000 |
| Add: Gross personal pension contributions （W1） | 47,500 | 47,500 |
| Revised threshold | 79,510 | 197,500 |
| Tax | ￡ | % | ￡ |
| Other income – basic rate | 32,010 | 20 | 6,402 |
| – EBHR （W2） | 47,500 | 20 | 9,500 |
| 79,510 | |||
| – higher rate | 70,490 | 40 | 28,196 |
| 150,000 | |||
| – EBHR （W2） | 6,810 | 40 | 2,724 |
| 156,810 | |||
| Income tax liability | 46,822 |
请问老师，这里的EBHR（W2) 6810，已经超过了150，000， 按照税率不是应该用45%，为什么还是用的40%的税率？谢谢
【回复内容】您的问题答复如下：
您看一下第一个表格，revised threshold已经变成79，510和197，500了，所以新的高税率当就是197，500，没超过它就还是用40%的税率。