Corporation Tax on Chargeable Gains:
Indexation Allowance:
January 2005
The value of the retail price index, as published by
the Office for National Statistics, for January 2005
is 188.9 (February 1987 = 100).
The indexed rise to be used in calculating the indexation
allowance in respect of assets disposed of in January
2005 is as follows:
| |
| |
| RI Month |
RI
Year |
|
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
|
|
|
|
|
|
|
|
| January |
- |
1.287 |
1.175 |
1.071 |
0.963 |
0.889 |
0.829 |
| February |
- |
1.277 |
1.166 |
1.055 |
0.955 |
0.881 |
0.822 |
| March |
1.378 |
1.273 |
1.159 |
1.036 |
0.953 |
0.878 |
0.815 |
| April |
1.331 |
1.241 |
1.131 |
0.993 |
0.934 |
0.856 |
0.785 |
| May |
1.314 |
1.232 |
1.123 |
0.984 |
0.931 |
0.854 |
0.779 |
| June |
1.308 |
1.227 |
1.118 |
0.980 |
0.932 |
0.854 |
0.772 |
| July |
1.307 |
1.215 |
1.120 |
0.984 |
0.937 |
0.856 |
0.770 |
| August |
1.306 |
1.205 |
1.100 |
0.978 |
0.931 |
0.850 |
0.751 |
| September |
1.308 |
1.195 |
1.096 |
0.979 |
0.922 |
0.845 |
0.743 |
| October |
1.296 |
1.187 |
1.083 |
0.976 |
0.919 |
0.836 |
0.725 |
| November |
1.285 |
1.180 |
1.077 |
0.969 |
0.903 |
0.827 |
0.717 |
| December |
1.289 |
1.174 |
1.079 |
0.967 |
0.896 |
0.829 |
0.713 |
|
|
|
|
|
|
|
|
|
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
|
|
|
|
|
|
|
|
| January |
0.702 |
0.581 |
0.451 |
0.393 |
0.370 |
0.337 |
0.294 |
| February |
0.690 |
0.572 |
0.443 |
0.386 |
0.361 |
0.329 |
0.286 |
| March |
0.682 |
0.556 |
0.438 |
0.382 |
0.356 |
0.326 |
0.281 |
| April |
0.653 |
0.510 |
0.419 |
0.361 |
0.344 |
0.310 |
0.268 |
| May |
0.643 |
0.497 |
0.415 |
0.356 |
0.339 |
0.305 |
0.263 |
| June |
0.637 |
0.491 |
0.409 |
0.356 |
0.340 |
0.305 |
0.261 |
| July |
0.635 |
0.490 |
0.412 |
0.361 |
0.343 |
0.312 |
0.267 |
| August |
0.631 |
0.475 |
0.409 |
0.360 |
0.337 |
0.305 |
0.260 |
| September |
0.620 |
0.461 |
0.403 |
0.355 |
0.331 |
0.303 |
0.254 |
| October |
0.608 |
0.450 |
0.398 |
0.350 |
0.332 |
0.301 |
0.261 |
| November |
0.594 |
0.453 |
0.393 |
0.352 |
0.334 |
0.300 |
0.261 |
| December |
0.590 |
0.454 |
0.392 |
0.357 |
0.331 |
0.294 |
0.253 |
|
|
|
|
|
|
|
|
|
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
|
|
|
|
|
|
|
|
| January |
0.258 |
0.223 |
0.184 |
0.156 |
0.134 |
0.104 |
0.090 |
| February |
0.252 |
0.219 |
0.178 |
0.154 |
0.128 |
0.098 |
0.087 |
| March |
0.247 |
0.216 |
0.175 |
0.151 |
0.122 |
0.097 |
0.083 |
| April |
0.238 |
0.209 |
0.162 |
0.143 |
0.111 |
0.091 |
0.075 |
| May |
0.235 |
0.204 |
0.155 |
0.141 |
0.107 |
0.084 |
0.072 |
| June |
0.235 |
0.199 |
0.156 |
0.141 |
0.104 |
0.083 |
0.072 |
| July |
0.240 |
0.199 |
0.159 |
0.144 |
0.108 |
0.090 |
0.074 |
| August |
0.234 |
0.192 |
0.154 |
0.141 |
0.108 |
0.086 |
0.071 |
| September |
0.228 |
0.186 |
0.149 |
0.137 |
0.100 |
0.082 |
0.064 |
| October |
0.228 |
0.184 |
0.148 |
0.135 |
0.101 |
0.084 |
0.062 |
| November |
0.227 |
0.184 |
0.149 |
0.133 |
0.098 |
0.088 |
0.060 |
| December |
0.223 |
0.181 |
0.149 |
0.129 |
0.097 |
0.089 |
0.058 |
|
|
|
|
|
|
|
|
|
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
|
|
|
|
|
|
|
|
| January |
0.059 |
0.032 |
Nil |
|
|
|
|
| February |
0.054 |
0.028 |
|
|
|
|
|
| March |
0.050 |
0.023 |
|
|
|
|
|
| April |
0.042 |
0.017 |
|
|
|
|
|
| May |
0.041 |
0.013 |
|
|
|
|
|
| June |
0.042 |
0.011 |
|
|
|
|
|
| July |
0.042 |
0.011 |
|
|
|
|
|
| August |
0.040 |
0.008 |
|
|
|
|
|
| September |
0.035 |
0.004 |
|
|
|
|
|
| October |
0.035 |
0.002 |
|
|
|
|
|
| November |
0.034 |
Nil |
|
|
|
|
|
| December |
0.029 |
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
|
