Corporation Tax on chargeable
gains
Indexation allowance
January 2008
The value of the retail price index, as published by the Office for National
Statistics, for January 2008 is 209.8 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in
respect of assets disposed of in January 2008 is as follows:
1982 - 1988
| Month |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
| January |
- |
1.540 |
1.416 |
1.300 |
1.180 |
1.098 |
1.031 |
| February |
- |
1.529 |
1.406 |
1.282 |
1.172 |
1.090 |
1.023 |
| March |
1.641 |
1.524 |
1.398 |
1.261 |
1.169 |
1.085 |
1.015 |
| April |
1.589 |
1.489 |
1.367 |
1.214 |
1.148 |
1.061 |
0.983 |
| May |
1.570 |
1.479 |
1.358 |
1.204 |
1.144 |
1.059 |
0.976 |
| June |
1.563 |
1.473 |
1.352 |
1.199 |
1.145 |
1.059 |
0.968 |
| July |
1.562 |
1.460 |
1.355 |
1.203 |
1.151 |
1.061 |
0.966 |
| August |
1.562 |
1.449 |
1.333 |
1.197 |
1.145 |
1.055 |
0.944 |
| September |
1.563 |
1.438 |
1.328 |
1.198 |
1.134 |
1.049 |
0.935 |
| October |
1.551 |
1.429 |
1.314 |
1.195 |
1.131 |
1.039 |
0.916 |
| November |
1.538 |
1.421 |
1.307 |
1.187 |
1.113 |
1.029 |
0.907 |
| December |
1.543 |
1.414 |
1.309 |
1.184 |
1.106 |
1.031 |
0.902 |
1989 - 1995
| Month |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
| January |
0.890 |
0.756 |
0.611 |
0.547 |
0.521 |
0.485 |
0.437 |
| February |
0.877 |
0.745 |
0.603 |
0.539 |
0.512 |
0.476 |
0.428 |
| March |
0.868 |
0.728 |
0.597 |
0.535 |
0.506 |
0.472 |
0.422 |
| April |
0.836 |
0.677 |
0.576 |
0.512 |
0.492 |
0.455 |
0.408 |
| May |
0.824 |
0.662 |
0.572 |
0.506 |
0.487 |
0.450 |
0.402 |
| June |
0.818 |
0.656 |
0.565 |
0.506 |
0.488 |
0.450 |
0.401 |
| July |
0.816 |
0.655 |
0.568 |
0.512 |
0.491 |
0.457 |
0.407 |
| August |
0.812 |
0.638 |
0.565 |
0.510 |
0.485 |
0.450 |
0.400 |
| September |
0.799 |
0.623 |
0.559 |
0.505 |
0.479 |
0.447 |
0.393 |
| October |
0.786 |
0.610 |
0.553 |
0.500 |
0.480 |
0.445 |
0.401 |
| November |
0.770 |
0.614 |
0.547 |
0.502 |
0.482 |
0.444 |
0.401 |
| December |
0.766 |
0.615 |
0.546 |
0.507 |
0.479 |
0.437 |
0.392 |
1996 - 2002
| Month |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| January |
0.397 |
0.359 |
0.315 |
0.284 |
0.259 |
0.226 |
0.211 |
| February |
0.390 |
0.354 |
0.309 |
0.282 |
0.253 |
0.220 |
0.207 |
| March |
0.385 |
0.350 |
0.305 |
0.278 |
0.246 |
0.218 |
0.202 |
| April |
0.375 |
0.342 |
0.290 |
0.270 |
0.233 |
0.212 |
0.194 |
| May |
0.372 |
0.337 |
0.283 |
0.267 |
0.229 |
0.204 |
0.191 |
| June |
0.371 |
0.332 |
0.284 |
0.267 |
0.226 |
0.203 |
0.191 |
| July |
0.377 |
0.332 |
0.287 |
0.271 |
0.230 |
0.211 |
0.193 |
| August |
0.370 |
0.324 |
0.282 |
0.268 |
0.230 |
0.206 |
0.189 |
| September |
0.364 |
0.317 |
0.276 |
0.262 |
0.222 |
0.202 |
0.181 |
| October |
0.364 |
0.315 |
0.275 |
0.260 |
0.223 |
0.204 |
0.179 |
| November |
0.363 |
0.315 |
0.276 |
0.259 |
0.219 |
0.209 |
0.177 |
| December |
0.359 |
0.311 |
0.276 |
0.254 |
0.218 |
0.210 |
0.175 |
2003 - 2009
| Month |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
| January |
0.176 |
0.146 |
0.111 |
0.085 |
0.041 |
Nil |
|
| February |
0.170 |
0.141 |
0.107 |
0.080 |
0.033 |
|
|
| March |
0.166 |
0.137 |
0.101 |
0.076 |
0.026 |
|
|
| April |
0.158 |
0.130 |
0.095 |
0.068 |
0.021 |
|
|
| May |
0.156 |
0.125 |
0.093 |
0.061 |
0.017 |
|
|
| June |
0.157 |
0.123 |
0.092 |
0.057 |
0.012 |
|
|
| July |
0.157 |
0.123 |
0.092 |
0.057 |
0.018 |
|
|
| August |
0.155 |
0.120 |
0.089 |
0.053 |
0.012 |
|
|
| September |
0.150 |
0.115 |
0.086 |
0.048 |
0.009 |
|
|
| October |
0.149 |
0.112 |
0.085 |
0.047 |
0.004 |
|
|
| November |
0.148 |
0.110 |
0.084 |
0.043 |
0.000 |
|
|
| December |
0.143 |
0.105 |
0.081 |
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
2007
2006
2005
2004
2003
2002
2001
