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单词 rebatable
释义

rebatableadj.

Brit. /ˈriːbeɪtəbl/, U.S. /ˈriˌbeɪdəb(ə)l/
Forms: 1900s– rebatable, 1900s– rebateable.
Origin: Formed within English, by derivation. Etymons: rebate v.1, -able suffix.
Etymology: < rebate v.1 + -able suffix.
Of a tax, payment, etc.: that may be repaid in the form of a rebate; on which a rebate may be given.
ΚΠ
1932 Times 8 June 5/3 (headline) Bunker coal rebatable.
1972 Daily Tel. 15 Feb. 17 The CBI's two main recommendations are a 2½ p.c. cut in corporation tax..and a halving of the rebatable heavy oil duty.
1988 N.Y. Times (Nexis) 21 Aug. 2/3 A value added tax is the only tax rebateable on exports under the rules of international trade and it would help lower our export prices.
2006 Sunday Tel. (Nexis) 8 Jan. (Finance section) 90 Strategies that target the lump-sum RBL generally include income streams such as rebatable and non-rebatable allocated pensions.
This entry has been updated (OED Third Edition, June 2009; most recently modified version published online March 2022).
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adj.1932
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