Corporation Tax on Chargeable Gains: Indexation Allowance:

Corporation Tax on Chargeable Gains: Indexation Allowance:
February 2005

The value of the retail price index, as published by the Office for National Statistics, for February 2005 is 189.6 (February 1987 = 100).

The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in Febraury 2005 is as follows:

RI Month	RI year
	1982	1983	1984	1985	1986	1987	1988

January	-	1.295	1.183	1.079	0.970	0.896	0.835
February	-	1.285	1.174	1.062	0.963	0.888	0.828
March	1.387	1.281	1.167	1.043	0.960	0.885	0.821
April	1.340	1.250	1.139	1.000	0.941	0.862	0.792
May	1.323	1.240	1.131	0.991	0.938	0.861	0.785
June	1.316	1.235	1.126	0.987	0.939	0.861	0.779
July	1.316	1.223	1.128	0.991	0.944	0.862	0.777
August	1.315	1.213	1.108	0.986	0.938	0.857	0.757
September	1.316	1.203	1.104	0.987	0.929	0.852	0.749
October	1.305	1.195	1.091	0.983	0.926	0.843	0.732
November	1.294	1.188	1.085	0.977	0.910	0.834	0.724
December	1.298	1.182	1.086	0.974	0.903	0.835	0.719

	1989	1990	1991	1992	1993	1994	1995

January	0.708	0.587	0.456	0.398	0.375	0.342	0.299
February	0.696	0.577	0.448	0.391	0.366	0.334	0.291
March	0.688	0.562	0.443	0.387	0.361	0.331	0.285
April	0.659	0.516	0.424	0.366	0.349	0.315	0.272
May	0.649	0.502	0.420	0.361	0.344	0.310	0.267
June	0.643	0.496	0.414	0.361	0.345	0.310	0.266
July	0.642	0.495	0.417	0.366	0.348	0.317	0.272
August	0.637	0.480	0.414	0.365	0.342	0.310	0.265
September	0.626	0.466	0.409	0.360	0.336	0.308	0.259
October	0.614	0.455	0.403	0.355	0.337	0.306	0.266
November	0.600	0.458	0.398	0.357	0.339	0.305	0.266
December	0.596	0.460	0.397	0.362	0.336	0.299	0.258

	1996	1997	1998	1999	2000	2001	2002

January	0.262	0.228	0.189	0.160	0.138	0.108	0.094
February	0.256	0.223	0.183	0.158	0.132	0.102	0.091
March	0.251	0.220	0.179	0.155	0.126	0.101	0.087
April	0.242	0.213	0.166	0.148	0.115	0.095	0.079
May	0.240	0.208	0.160	0.145	0.111	0.088	0.076
June	0.239	0.204	0.160	0.145	0.108	0.087	0.076
July	0.244	0.204	0.163	0.148	0.112	0.094	0.078
August	0.238	0.196	0.158	0.146	0.112	0.090	0.075
September	0.233	0.190	0.153	0.141	0.104	0.086	0.068
October	0.233	0.189	0.153	0.139	0.105	0.088	0.066
November	0.232	0.188	0.153	0.137	0.102	0.092	0.064
December	0.228	0.185	0.153	0.133	0.101	0.093	0.062

	2003	2004	2005	2006	2007	2008	2009

January	0.063	0.035	0.004
February	0.057	0.032
March	0.054	0.027
April	0.046	0.021
May	0.045	0.017
June	0.046	0.015
July	0.046	0.015
August	0.044	0.012
September	0.039	0.008
October	0.038	0.005
November	0.038	0.003
December	0.033	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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Corporation Tax on Chargeable Gains: Indexation Allowance:

Corporation Tax on Chargeable Gains: Indexation Allowance: February 2005

Corporation Tax on Chargeable Gains: Indexation Allowance:
February 2005