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The value of the retail price index, as published by the Office for National
Statistics, for June 2002 is 176.2 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect
of assets disposed of in June 2002 is as follows:
RI Year 1982 to 1988
| RI Month |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
| January |
-
|
1.133
|
1.029
|
0.932
|
0.831
|
0.762
|
0.706
|
| February |
-
|
1.124
|
1.021
|
0.916
|
0.824
|
0.755
|
0.699
|
| March |
1.218
|
1.120
|
1.014
|
0.899
|
0.822
|
0.751
|
0.693
|
| April |
1.174
|
1.091
|
0.988
|
0.859
|
0.804
|
0.731
|
0.665
|
| May |
1.159
|
1.082
|
0.980
|
0.851
|
0.801
|
0.729
|
0.659
|
| June |
1.153
|
1.077
|
0.975
|
0.847
|
0.802
|
0.729
|
0.653
|
| July |
1.152
|
1.066
|
0.978
|
0.850
|
0.807
|
0.731
|
0.651
|
| August |
1.151
|
1.057
|
0.959
|
0.845
|
0.801
|
0.726
|
0.633
|
| September |
1.153
|
1.047
|
0.955
|
0.846
|
0.792
|
0.721
|
0.625
|
| October |
1.142
|
1.040
|
0.943
|
0.843
|
0.790
|
0.712
|
0.609
|
| November |
1.132
|
1.033
|
0.937
|
0.837
|
0.775
|
0.704
|
0.602
|
| December |
1.136
|
1.028
|
0.939
|
0.835
|
0.769
|
0.706
|
0.597
|
RI Year 1989 to 1995
| RI Month |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
| January |
0.587
|
0.474
|
0.353
|
0.299
|
0.278
|
0.247
|
0.207
|
| February |
0.576
|
0.466
|
0.346
|
0.293
|
0.269
|
0.240
|
0.199
|
| March |
0.569
|
0.451
|
0.341
|
0.289
|
0.265
|
0.236
|
0.195
|
| April |
0.542
|
0.408
|
0.324
|
0.269
|
0.253
|
0.222
|
0.183
|
| May |
0.532
|
0.396
|
0.320
|
0.265
|
0.249
|
0.218
|
0.178
|
| June |
0.527
|
0.391
|
0.314
|
0.265
|
0.250
|
0.218
|
0.176
|
| July |
0.526
|
0.390
|
0.317
|
0.269
|
0.252
|
0.224
|
0.182
|
| August |
0.522
|
0.375
|
0.314
|
0.269
|
0.247
|
0.218
|
0.175
|
| September |
0.511
|
0.363
|
0.309
|
0.264
|
0.242
|
0.215
|
0.170
|
| October |
0.500
|
0.352
|
0.304
|
0.259
|
0.243
|
0.213
|
0.176
|
| November |
0.487
|
0.355
|
0.299
|
0.261
|
0.244
|
0.213
|
0.176
|
| December |
0.483
|
0.356
|
0.298
|
0.266
|
0.242
|
0.207
|
0.169
|
RI Year 1996 to 2002
| RI Month |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| January |
0.173
|
0.141
|
0.105
|
0.078
|
0.058
|
0.030
|
0.017
|
| February |
0.168
|
0.137
|
0.099
|
0.076
|
0.052
|
0.024
|
0.014
|
| March |
0.163
|
0.134
|
0.096
|
0.074
|
0.046
|
0.023
|
0.010
|
| April |
0.155
|
0.127
|
0.084
|
0.067
|
0.036
|
0.018
|
0.003
|
| May |
0.152
|
0.123
|
0.078
|
0.064
|
0.032
|
0.011
|
Nil
|
| June |
0.152
|
0.119
|
0.078
|
0.064
|
0.030
|
0.010
|
- |
| July |
0.156
|
0.119
|
0.081
|
0.067
|
0.033
|
0.017
|
- |
| August |
0.151
|
0.112
|
0.076
|
0.065
|
0.033
|
0.013
|
- |
| September |
0.146
|
0.106
|
0.072
|
0.060
|
0.026
|
0.009
|
- |
| October |
0.146
|
0.105
|
0.071
|
0.058
|
0.027
|
0.011
|
- |
| November |
0.145
|
0.104
|
0.072
|
0.057
|
0.024
|
0.015
|
- |
| December |
0.141
|
0.101
|
0.072
|
0.053
|
0.023
|
0.016
|
- |
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.
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