{"codelist_number":62,"code_value":"H","description_en":"Higher rate","description_fr":"Taux majoré","description_es":"Tipo superior","notes_en":"Specifies that tax is applied at a higher rate than standard","notes_fr":"Spécifie que la taxe s’applique à un taux plus élevé que le taux normal","notes_es":"Indica un tipo impositivo superior al normal","introduced_in_issue":5,"modified_in_issue":null,"deprecated_in_issue":null}