| Description | Notes | |
|---|---|---|
| EN | Higher rate | Specifies that tax is applied at a higher rate than standard |
| FR | Taux majoré | Spécifie que la taxe s’applique à un taux plus élevé que le taux normal |
| ES | Tipo superior | Indica un tipo impositivo superior al normal |
H
— Higher rate
- Introduced in Issue 5