Corporation Tax on Chargeable Gains: Indexation Allowance:

Corporation Tax on Chargeable Gains: Indexation Allowance: December 2004

The value of the retail price index, as published by the Office for National Statistics, for December 2004 is 189.9 (February 1987 = 100).

The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in December 2004 is as follows:

RI Year 1982 to 1988
RI Month 1982 1983 1984 1985 1986 1987 1988
January

-

1.299

1.187

1.082

0.973

0.899

0.838
February

-

1.289

1.178

1.065

0.966

0.891

0.831
March

1.390

1.285

1.171

1.046

0.963

0.888

0.824
April

1.343

1.253

1.142

1.004

0.944

0.865

0.795
May

1.327

1.244

1.134

0.995

0.941

0.864

0.788
June

1.320

1.238

1.129

0.990

0.942

0.864

0.781
July

1.319

1.226

1.131

0.994

0.947

0.865

0.780
August

1.319

1.216

1.111

0.989

0.941

0.860

0.760
September

1.320

1.207

1.107

0.990

0.932

0.854

0.752
October

1.309

1.199

1.094

0.987

0.929

0.845

0.734
November

1.297

1.191

1.088

0.980

0.913

0.837

0.726
December

1.302

1.185

1.090

0.977

0.906

0.838

0.722
RI Year 1989 to 1995
RI Month 1989 1990 1991 1992 1993 1994 1995
January

0.711

0.589

0.459

0.400

0.377

0.344

0.301
February

0.699

0.580

0.451

0.393

0.368

0.336

0.293
March

0.691

0.564

0.445

0.389

0.363

0.333

0.287
April

0.661

0.518

0.427

0.368

0.351

0.317

0.274
May

0.651

0.505

0.422

0.363

0.346

0.312

0.269
June

0.646

0.499

0.416

0.363

0.347

0.312

0.268
July

0.644

0.498

0.419

0.368

0.350

0.319

0.274
August

0.640

0.482

0.416

0.367

0.344

0.312

0.267
September

0.629

0.469

0.411

0.362

0.338

0.310

0.261
October

0.616

0.457

0.406

0.357

0.339

0.308

0.268
November

0.603

0.461

0.400

0.359

0.341

0.307

0.268
December

0.598

0.462

0.399

0.364

0.338

0.301

0.260
RI Year 1996 to 2002
RI Month 1996 1997 1998 1999 2000 2001 2002
January

0.264

0.230

0.191

0.162

0.140

0.110

0.096
February

0.258

0.225

0.185

0.160

0.134

0.104

0.093
March

0.253

0.222

0.181

0.157

0.128

0.103

0.088
April

0.244

0.215

0.168

0.150

0.116

0.097

0.081
May

0.242

0.210

0.161

0.147

0.112

0.090

0.078
June

0.241

0.206

0.162

0.147

0.110

0.089

0.078
July

0.246

0.206

0.165

0.150

0.114

0.096

0.080
August

0.240

0.198

0.160

0.147

0.114

0.091

0.077
September

0.235

0.192

0.155

0.143

0.106

0.088

0.069
October

0.235

0.191

0.154

0.141

0.107

0.090

0.067
November

0.234

0.190

0.155

0.139

0.103

0.094

0.066
December

0.230

0.187

0.155

0.135

0.103

0.095

0.064
RI Year 2003 to 2009
RI Month 2003 2004 2005 2006 2007 2008 2009
January

0.064

0.037

-

-

-

-

-
February

0.059

0.033

-

-

-

-

-
March

0.056

0.029

-

-

-

-

-
April

0.048

0.023

-

-

-

-

-
May

0.046

0.018

-

-

-

-

-
June

0.047

0.017

-

-

-

-

-
July

0.047

0.017

-

-

-

-

-
August

0.046

0.013

-

-

-

-

-
September

0.041

0.010

-

-

-

-

-
October

0.040

0.007

-

-

-

-

-
November

0.039

0.005

-

-

-

-

-
December

0.035

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.

Archived Indexation Allowance Tables

Tables prior to December 2001 were published as monthly press notices

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