Corporation
Tax on chargeable gains: indexation allowance
February 2007
The value of the retail price index, as published by the Office for National
Statistics, for February 2007 is 203.1 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in
respect of assets disposed of in February 2007 is as follows:
1982 - 1988
| |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
| January |
- |
1.459 |
1.339 |
1.227 |
1.110 |
1.031 |
0.966 |
| February |
- |
1.448 |
1.329 |
1.209 |
1.102 |
1.023 |
0.959 |
| March |
1.557 |
1.444 |
1.322 |
1.189 |
1.100 |
1.019 |
0.951 |
| April |
1.506 |
1.410 |
1.291 |
1.143 |
1.079 |
0.995 |
0.920 |
| May |
1.488 |
1.400 |
1.283 |
1.133 |
1.076 |
0.993 |
0.912 |
| June |
1.481 |
1.394 |
1.277 |
1.129 |
1.077 |
0.993 |
0.905 |
| July |
1.481 |
1.381 |
1.279 |
1.133 |
1.083 |
0.995 |
0.903 |
| August |
1.480 |
1.371 |
1.258 |
1.127 |
1.076 |
0.989 |
0.882 |
| September |
1.481 |
1.360 |
1.254 |
1.128 |
1.066 |
0.983 |
0.874 |
| October |
1.469 |
1.352 |
1.240 |
1.125 |
1.063 |
0.974 |
0.855 |
| November |
1.457 |
1.343 |
1.233 |
1.117 |
1.046 |
0.964 |
0.846 |
| December |
1.462 |
1.337 |
1.235 |
1.115 |
1.039 |
0.966 |
0.841 |
1989 - 1995
| |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
| January |
0.830 |
0.700 |
0.560 |
0.498 |
0.473 |
0.437 |
0.391 |
| February |
0.817 |
0.690 |
0.552 |
0.490 |
0.463 |
0.429 |
0.383 |
| March |
0.809 |
0.673 |
0.546 |
0.486 |
0.458 |
0.425 |
0.377 |
| April |
0.777 |
0.624 |
0.526 |
0.463 |
0.445 |
0.408 |
0.363 |
| May |
0.766 |
0.609 |
0.521 |
0.458 |
0.439 |
0.404 |
0.358 |
| June |
0.760 |
0.603 |
0.515 |
0.458 |
0.440 |
0.404 |
0.356 |
| July |
0.758 |
0.602 |
0.518 |
0.463 |
0.443 |
0.410 |
0.362 |
| August |
0.754 |
0.585 |
0.515 |
0.462 |
0.437 |
0.404 |
0.355 |
| September |
0.742 |
0.571 |
0.509 |
0.457 |
0.431 |
0.401 |
0.349 |
| October |
0.729 |
0.559 |
0.503 |
0.452 |
0.432 |
0.399 |
0.356 |
| November |
0.714 |
0.562 |
0.498 |
0.454 |
0.434 |
0.398 |
0.356 |
| December |
0.710 |
0.564 |
0.497 |
0.459 |
0.431 |
0.391 |
0.348 |
1996 - 2002
| |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| January |
0.352 |
0.315 |
0.273 |
0.243 |
0.219 |
0.187 |
0.172 |
| February |
0.346 |
0.310 |
0.267 |
0.241 |
0.213 |
0.181 |
0.169 |
| March |
0.341 |
0.307 |
0.263 |
0.238 |
0.206 |
0.179 |
0.164 |
| April |
0.331 |
0.299 |
0.249 |
0.229 |
0.194 |
0.173 |
0.156 |
| May |
0.328 |
0.294 |
0.242 |
0.226 |
0.190 |
0.166 |
0.153 |
| June |
0.327 |
0.290 |
0.243 |
0.226 |
0.187 |
0.165 |
0.153 |
| July |
0.333 |
0.290 |
0.246 |
0.230 |
0.191 |
0.172 |
0.155 |
| August |
0.327 |
0.281 |
0.241 |
0.227 |
0.191 |
0.167 |
0.151 |
| September |
0.321 |
0.275 |
0.235 |
0.222 |
0.183 |
0.163 |
0.144 |
| October |
0.321 |
0.273 |
0.235 |
0.220 |
0.184 |
0.165 |
0.142 |
| November |
0.320 |
0.273 |
0.235 |
0.218 |
0.180 |
0.170 |
0.140 |
| December |
0.315 |
0.269 |
0.235 |
0.214 |
0.179 |
0.171 |
0.138 |
2003 - 2009
| |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
| January |
0.138 |
0.109 |
0.075 |
0.050 |
0.007 |
|
|
| February |
0.133 |
0.105 |
0.071 |
0.046 |
Nil |
|
|
| March |
0.129 |
0.100 |
0.066 |
0.042 |
|
|
|
| April |
0.121 |
0.094 |
0.060 |
0.034 |
|
|
|
| May |
0.119 |
0.089 |
0.058 |
0.027 |
|
|
|
| June |
0.120 |
0.087 |
0.057 |
0.023 |
|
|
|
| July |
0.120 |
0.087 |
0.057 |
0.023 |
|
|
|
| August |
0.118 |
0.084 |
0.055 |
0.020 |
|
|
|
| September |
0.113 |
0.080 |
0.052 |
0.015 |
|
|
|
| October |
0.112 |
0.077 |
0.051 |
0.013 |
|
|
|
| November |
0.112 |
0.075 |
0.049 |
0.010 |
|
|
|
| December |
0.107 |
0.070 |
0.046 |
0.002 |
|
|
|
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
2007
2006
2005
2004
2003
2002
2001
