September 2004
The value of the retail price index, as published by the Office for National
Statistics, for September 2004 is 188.1 (February 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect
of assets disposed of in September 2004 is as follows:
1982 - 1988
| RI Month |
RI Year |
|
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
| January |
- |
1.277 |
1.166 |
1.062 |
0.954 |
0.881 |
0.821 |
| February |
- |
1.267 |
1.157 |
1.046 |
0.947 |
0.874 |
0.814 |
| March |
1.368 |
1.263 |
1.150 |
1.027 |
0.945 |
0.870 |
0.807 |
| April |
1.321 |
1.232 |
1.122 |
0.985 |
0.926 |
0.848 |
0.778 |
| May |
1.305 |
1.222 |
1.114 |
0.976 |
0.922 |
0.846 |
0.771 |
| June |
1.298 |
1.217 |
1.109 |
0.971 |
0.923 |
0.846 |
0.765 |
| July |
1.297 |
1.205 |
1.111 |
0.975 |
0.929 |
0.848 |
0.763 |
| August |
1.297 |
1.195 |
1.091 |
0.970 |
0.923 |
0.842 |
0.743 |
| September |
1.298 |
1.186 |
1.087 |
0.971 |
0.913 |
0.837 |
0.735 |
| October |
1.287 |
1.178 |
1.075 |
0.968 |
0.911 |
0.828 |
0.718 |
| November |
1.276 |
1.170 |
1.068 |
0.961 |
0.894 |
0.819 |
0.710 |
| December |
1.280 |
1.165 |
1.070 |
0.958 |
0.888 |
0.821 |
0.705 |
1989 - 1995
| RI Month |
RI Year |
|
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
| January |
0.695 |
0.574 |
0.445 |
0.387 |
0.364 |
0.331 |
0.288 |
| February |
0.682 |
0.565 |
0.437 |
0.380 |
0.355 |
0.324 |
0.280 |
| March |
0.675 |
0.549 |
0.432 |
0.376 |
0.350 |
0.320 |
0.275 |
| April |
0.646 |
0.504 |
0.413 |
0.355 |
0.338 |
0.304 |
0.262 |
| May |
0.636 |
0.490 |
0.409 |
0.350 |
0.333 |
0.300 |
0.257 |
| June |
0.630 |
0.485 |
0.403 |
0.350 |
0.334 |
0.300 |
0.256 |
| July |
0.629 |
0.483 |
0.406 |
0.355 |
0.337 |
0.306 |
0.262 |
| August |
0.624 |
0.468 |
0.403 |
0.354 |
0.331 |
0.300 |
0.255 |
| September |
0.613 |
0.455 |
0.397 |
0.349 |
0.326 |
0.297 |
0.249 |
| October |
0.601 |
0.444 |
0.392 |
0.345 |
0.327 |
0.295 |
0.256 |
| November |
0.587 |
0.447 |
0.387 |
0.346 |
0.328 |
0.295 |
0.256 |
| December |
0.583 |
0.448 |
0.386 |
0.351 |
0.326 |
0.288 |
0.248 |
1996 - 2002
| RI Month |
RI Year |
|
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| January |
0.252 |
0.218 |
0.179 |
0.151 |
0.129 |
0.099 |
0.085 |
| February |
0.247 |
0.214 |
0.173 |
0.149 |
0.123 |
0.094 |
0.082 |
| March |
0.242 |
0.210 |
0.170 |
0.146 |
0.117 |
0.092 |
0.078 |
| April |
0.233 |
0.203 |
0.157 |
0.139 |
0.106 |
0.087 |
0.071 |
| May |
0.230 |
0.199 |
0.150 |
0.136 |
0.102 |
0.080 |
0.068 |
| June |
0.229 |
0.194 |
0.151 |
0.136 |
0.099 |
0.079 |
0.068 |
| July |
0.234 |
0.194 |
0.154 |
0.139 |
0.103 |
0.085 |
0.069 |
| August |
0.229 |
0.187 |
0.149 |
0.137 |
0.103 |
0.081 |
0.066 |
| September |
0.223 |
0.181 |
0.144 |
0.132 |
0.096 |
0.077 |
0.059 |
| October |
0.223 |
0.179 |
0.143 |
0.130 |
0.096 |
0.079 |
0.057 |
| November |
0.222 |
0.179 |
0.144 |
0.128 |
0.093 |
0.084 |
0.056 |
| December |
0.218 |
0.176 |
0.144 |
0.124 |
0.092 |
0.085 |
0.054 |
2003 - 2009
| RI Month |
RI Year |
|
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
| January |
0.054 |
0.027 |
|
|
|
|
|
| February |
0.049 |
0.023 |
|
|
|
|
|
| March |
0.046 |
0.019 |
|
|
|
|
|
| April |
0.038 |
0.013 |
|
|
|
|
|
| May |
0.036 |
0.009 |
|
|
|
|
|
| June |
0.038 |
0.007 |
|
|
|
|
|
| July |
0.038 |
0.007 |
|
|
|
|
|
| August |
0.036 |
0.004 |
|
|
|
|
|
| September |
0.031 |
nil |
|
|
|
|
|
| October |
0.030 |
|
|
|
|
|
|
| November |
0.030 |
|
|
|
|
|
|
| December |
0.025 |
|
|
|
|
|
|
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
|
