A resist top coat composition includes a polymer including a base resin having a repeating unit p of styrene having a 1,1,1,3,3,3-hexafluoro-2-propanol group and a repeating unit q of acenaphthylene having chemical formula 1. R is hydrogen, hydroxyl. R
1
is hydrogen, hydroxyl, linear or branched C1-C10-alkyl, cycloalkyl, acyloxy, alkoxycarbonyl, carboxyl, —OC(═O)R
2
. R
2
is linear or branched C1-C10-alkyl, cycloalkyl or fluorinated alkyl. m is 1 or 2. p and q are positive numbers satisfying the expressions 0