English to Portuguese Bus/Financial Law: Taxation & Customs

This is a term used by the Irish Revenue Service.
Context below:

Tax rates and the standard rate cut-off point

Tax is charged as a percentage of your income. The percentage that you pay depends on the amount of your income.
The first part of your income, up to a certain amount, is taxed at 20%. This is known as the standard rate of tax and the amount that it applies to is known as the standard rate tax band.

The remainder of your income is taxed at the higher rate of tax, 41%.

The amount that you can earn before you start to pay the higher rate of tax is known as your standard rate cut-off point.

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