higher rate

noun
  1. (in Britain) a rate of income tax that is higher than the basic rate and becomes payable on taxable income in excess of a specified limit
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012