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The phrase "and upper rates of" is correct and usable in written English.
It can be used when discussing financial terms, statistics, or any context where different levels or tiers of rates are being compared or analyzed.
Example: "The study revealed that the demand for the product increased significantly during peak seasons, leading to higher prices and upper rates of consumer spending."
Alternatives: "and higher levels of" or "and elevated rates of".
Exact(1)
The UK Treasury would deduct 10p from standard and upper rates of income tax in Scotland and give MSPs the power to decide how to raise cash.
Similar(58)
Some of the biggest cheers came when Miliband pledged to end the non-domicile tax status and move the 45p upper rate of income tax back to 50p.
It is true that the upper rate of tax comes in at £43,000 and that families on that income can hardly be described as "rich": but if a benefit ceases to be universal, and instead becomes means-tested, then there has to be some cut-off point.
Actually, the upper rate of tax from Labour was 40p.
On the upper rate of tax, her party makes a great deal of play about 50p.
But dividend income is taxed at 10% for basic taxpayers, with an upper rate of 32.5%.
It is worth putting on record that the 50p upper rate of tax only existed in 36 days out of the 13 years her government [were in power].
One is a tightening of fiscal policy, especially in Germany, where the upper rate of value-added tax is due to rise from 16% to 19% on January 1st.
Let me remind you from Liam Byrne and Labour, who were in power for something in the order of 4000 days, only 30 days of those did they actually think of raising the upper rate of tax to 50 pence, this is hypocrisy.
No element of it has caused as much grief – at least on the Conservative benches – as the prospect of the withdrawal of child benefit from households with at least one adult earning enough to pay the upper rate of tax.
They also managed to win some positive coverage for the "green-tax switch" that allowed them to drop a damaging commitment to raising the upper rate of income tax to 50% in favour of environment-friendly taxes.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com