December 2003
The value of the retail price index, as published by the Office for National Statistics, for December 2003 is 183.5 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect
of assets disposed of in December 2003 is as follows:
RI Year 1982 to 1988
| RI Month |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
|
January |
- |
1.221 |
1.113 |
1.012 |
0.907 |
0.835 |
0.776 |
|
February |
- |
1.212 |
1.104 |
0.996 |
0.900 |
0.828 |
0.770 |
|
March |
1.310 |
1.208 |
1.098 |
0.977 |
0.897 |
0.824 |
0.763 |
|
April |
1.264 |
1.177 |
1.070 |
0.936 |
0.879 |
0.803 |
0.734 |
|
May |
1.248 |
1.168 |
1.062 |
0.927 |
0.875 |
0.801 |
0.728 |
|
June |
1.242 |
1.163 |
1.057 |
0.923 |
0.876 |
0.801 |
0.721 |
|
July |
1.241 |
1.151 |
1.059 |
0.927 |
0.882 |
0.803 |
0.720 |
|
August |
1.241 |
1.142 |
1.040 |
0.922 |
0.876 |
0.797 |
0.701 |
|
September |
1.242 |
1.132 |
1.036 |
0.923 |
0.867 |
0.792 |
0.693 |
|
October |
1.231 |
1.125 |
1.024 |
0.920 |
0.864 |
0.783 |
0.676 |
|
November |
1.220 |
1.117 |
1.018 |
0.913 |
0.848 |
0.775 |
0.668 |
|
December |
1.224 |
1.112 |
1.019 |
0.911 |
0.842 |
0.776 |
0.664 |
RI Year 1989 to 1995
| RI Month |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
|
January |
0.653 |
0.536 |
0.409 |
0.353 |
0.331 |
0.299 |
0.257 |
|
February |
0.641 |
0.527 |
0.402 |
0.346 |
0.322 |
0.291 |
0.249 |
|
March |
0.634 |
0.512 |
0.396 |
0.342 |
0.317 |
0.288 |
0.244 |
|
April |
0.605 |
0.467 |
0.379 |
0.322 |
0.305 |
0.273 |
0.232 |
|
May |
0.596 |
0.454 |
0.375 |
0.317 |
0.300 |
0.268 |
0.227 |
|
June |
0.590 |
0.448 |
0.368 |
0.317 |
0.301 |
0.268 |
0.225 |
|
July |
0.589 |
0.447 |
0.371 |
0.322 |
0.304 |
0.274 |
0.231 |
|
August |
0.585 |
0.432 |
0.368 |
0.321 |
0.299 |
0.268 |
0.224 |
|
September |
0.574 |
0.419 |
0.363 |
0.316 |
0.293 |
0.266 |
0.218 |
|
October |
0.562 |
0.408 |
0.358 |
0.312 |
0.294 |
0.264 |
0.225 |
|
November |
0.549 |
0.412 |
0.353 |
0.314 |
0.296 |
0.263 |
0.225 |
|
December |
0.545 |
0.413 |
0.352 |
0.318 |
0.293 |
0.257 |
0.218 |
RI Year 1996 to 2002
| RI Month |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
|
January |
0.222 |
0.188 |
0.150 |
0.123 |
0.101 |
0.072 |
0.059 |
|
February |
0.216 |
0.184 |
0.145 |
0.121 |
0.096 |
0.067 |
0.056 |
|
March |
0.211 |
0.181 |
0.141 |
0.118 |
0.090 |
0.066 |
0.052 |
|
April |
0.202 |
0.174 |
0.129 |
0.111 |
0.079 |
0.060 |
0.044 |
|
May |
0.200 |
0.170 |
0.122 |
0.108 |
0.075 |
0.053 |
0.041 |
|
June |
0.199 |
0.165 |
0.123 |
0.108 |
0.072 |
0.052 |
0.041 |
|
July |
0.204 |
0.165 |
0.126 |
0.111 |
0.076 |
0.059 |
0.043 |
|
August |
0.199 |
0.158 |
0.121 |
0.109 |
0.076 |
0.055 |
0.040 |
|
September |
0.193 |
0.152 |
0.116 |
0.104 |
0.069 |
0.051 |
0.033 |
|
October |
0.193 |
0.150 |
0.116 |
0.102 |
0.069 |
0.053 |
0.031 |
|
November |
0.192 |
0.150 |
0.116 |
0.101 |
0.066 |
0.057 |
0.030 |
|
December |
0.188 |
0.147 |
0.116 |
0.097 |
0.066 |
0.058 |
0.028 |
RI Year 2003 to 2009
| RI Month |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
|
January |
0.029 |
- |
- |
- |
- |
- |
- |
|
February |
0.023 |
- |
- |
- |
- |
- |
- |
|
March |
0.020 |
- |
- |
- |
- |
- |
- |
|
April |
0.013 |
- |
- |
- |
- |
- |
- |
|
May |
0.011 |
- |
- |
- |
- |
- |
- |
|
June |
0.012 |
- |
- |
- |
- |
- |
- |
|
July |
0.012 |
- |
- |
- |
- |
- |
- |
|
August |
0.010 |
- |
- |
- |
- |
- |
- |
|
September |
0.005 |
- |
- |
- |
- |
- |
- |
|
October |
0.005 |
- |
- |
- |
- |
- |
- |
|
November |
0.004 |
- |
- |
- |
- |
- |
- |
|
December |
nil |
- |
- |
- |
- |
- |
- |
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.
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