Definition of Marginal relief:
Adjustment in the amount of income tax payable by a firm whose taxable income is just over the upper limit of a tax bracket (or band). Marginal relief is deducted from the total tax amount and is available usually only to small firms.
Remission of tax given in respect of an income, taxable sum, etc., at the lower end of a particular tax band.
Meaning of Marginal relief & Marginal relief Definition