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Comparing Columns For Values Greater Than Each Other

I have two columns A and B. I need a count of how many times a value in B is greater than the same row in A. I don't want to insert a new column (e.g. for if statements to add up).

Can I insert a countif at the top to do that? I tried various countif variations but could not find the right one. Additionally any other option that does not involve adding new columns/rows.

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I have to make a table that shows that a if someone purchases

less than 5 items they receive no discount
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11-20 items they receive 5% discount
21-50 items they receive 8% discount
over 50 items they receive 10%

and it has to be done in a way that the discount rate can be calculated using Vlookup I am struggling to find the best way to write this table. i tried numbering 1 to 50 and writing the corresponding discount rate in the second column but this looks untidy and can't calculate greater than 50 as i am not sure how to write it in the cell so it reads as >50 and not just 50.

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ID 1ID 2

In my actual project I'm comparing 2 columns in the same worksheet. The column are column B with data in cells B2:B10266 against column C with data in cells C2:C18560.

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