Corporation Tax on chargeable gains: indexation allowance

August 2006

The value of the retail price index, as published by the Office for National Statistics, for August 2006 is 199.2 (January 1987 = 100).

The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in August 2006 is as follows:

1982 - 1988

 

1982

1983

1984

1985

1986

1987

1988

January

-

1.411

1.294

1.184

1.070

0.992

0.928

February

-

1.401

1.284

1.167

1.062

0.984

0.921

March

1.507

1.397

1.277

1.147

1.059

0.980

0.914

April

1.458

1.363

1.247

1.102

1.040

0.957

0.883

May

1.441

1.354

1.239

1.092

1.036

0.955

0.876

June

1.434

1.348

1.233

1.088

1.037

0.955

0.869

July

1.433

1.335

1.236

1.092

1.043

0.957

0.867

August

1.432

1.325

1.215

1.086

1.036

0.951

0.846

September

1.434

1.315

1.211

1.087

1.026

0.945

0.838

October

1.422

1.307

1.197

1.084

1.023

0.936

0.819

November

1.410

1.298

1.190

1.077

1.006

0.926

0.811

December

1.414

1.292

1.192

1.074

1.000

0.928

0.806

 

1989

1990

1991

1992

1993

1994

1995

January

0.795

0.667

0.530

0.469

0.445

0.410

0.364

February

0.782

0.657

0.522

0.461

0.435

0.402

0.356

March

0.774

0.641

0.516

0.457

0.430

0.398

0.351

April

0.743

0.592

0.497

0.435

0.417

0.381

0.337

May

0.732

0.578

0.492

0.430

0.412

0.377

0.332

June

0.726

0.572

0.485

0.430

0.413

0.377

0.330

July

0.725

0.571

0.489

0.435

0.416

0.383

0.336

August

0.720

0.555

0.485

0.434

0.410

0.377

0.329

September

0.708

0.541

0.480

0.429

0.404

0.374

0.323

October

0.695

0.529

0.474

0.424

0.405

0.372

0.330

November

0.681

0.532

0.469

0.426

0.407

0.371

0.330

December

0.677

0.533

0.468

0.431

0.404

0.364

0.322

 

1996

1997

1998

1999

2000

2001

2002

 

 

 

 

 

 

 

 

January

0.326

0.290

0.249

0.219

0.196

0.164

0.149

February

0.320

0.285

0.243

0.217

0.189

0.158

0.146

March

0.315

0.282

0.239

0.214

0.183

0.157

0.142

April

0.305

0.274

0.225

0.206

0.171

0.151

0.134

May

0.303

0.270

0.218

0.203

0.167

0.144

0.131

June

0.302

0.265

0.219

0.203

0.164

0.142

0.131

July

0.307

0.265

0.222

0.207

0.168

0.149

0.132

August

0.301

0.257

0.217

0.204

0.168

0.145

0.129

September

0.295

0.250

0.212

0.199

0.160

0.141

0.122

October

0.295

0.249

0.211

0.196

0.161

0.143

0.120

November

0.294

0.248

0.212

0.195

0.157

0.147

0.118

December

0.290

0.245

0.212

0.191

0.157

0.149

0.116

 

2003

2004

2005

2006

2007

2008

2009

January

0.117

0.088

0.055

0.030

 

 

 

February

0.111

0.084

0.051

0.026

 

 

 

March

0.107

0.079

0.046

0.022

 

 

 

April

0.099

0.073

0.040

0.014

 

 

 

May

0.098

0.068

0.037

0.008

 

 

 

June

0.099

0.066

0.036

0.004

 

 

 

July

0.099

0.066

0.036

0.004

 

 

 

August

0.097

0.063

0.034

Nil

 

 

 

September

0.092

0.059

0.032

 

 

 

 

October

0.091

0.056

0.031

 

 

 

 

November

0.090

0.054

0.029

 

 

 

 

December

0.086

0.049

0.026

 

 

 

 

The RI month is the month in which the allowable expenditure was incurred, or March 1982 where the expenditure was incurred on or before 1 March 1982.

The table given is applicable only to bodies within the charge to corporation tax on their chargeable gains.

Archived Indexation Allowance Tables

Tables prior to December 2001 were published as monthly press notices

2006

2005

2004

2003

2002

2001