Corporation Tax on Chargeable Gains: Indexation Allowance:

Corporation Tax on Chargeable Gains: Indexation Allowance: August 2005

The value of the retail price index, as published by the Office for National Statistics, for August 2005 is 192.6 (February 1987 = 100).

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

1982 - 1988
1989 - 1995
1996 - 2002
2003 - 2005

1982 - 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	1.331	1.218	1.112	1.001	0.926	0.864
February	-	1.321	1.209	1.095	0.994	0.918	0.857
March	1.424	1.317	1.202	1.075	0.991	0.915	0.850
April	1.377	1.285	1.173	1.032	0.972	0.892	0.820
May	1.360	1.276	1.165	1.023	0.968	0.890	0.814
June	1.353	1.270	1.159	1.019	0.969	0.890	0.807
July	1.352	1.258	1.162	1.022	0.975	0.892	0.805
August	1.352	1.248	1.142	1.017	0.969	0.886	0.785
September	1.353	1.238	1.137	1.018	0.959	0.881	0.777
October	1.341	1.230	1.124	1.015	0.956	0.872	0.759
November	1.330	1.222	1.118	1.008	0.940	0.863	0.751
December	1.334	1.216	1.119	1.005	0.933	0.864	0.746

1989 - 1995

	1989	1990	1991	1992	1993	1994	1995
January	0.735	0.612	0.479	0.420	0.397	0.363	0.319
February	0.723	0.602	0.471	0.413	0.388	0.355	0.311
March	0.715	0.586	0.466	0.409	0.383	0.352	0.306
April	0.685	0.540	0.447	0.388	0.370	0.336	0.293
May	0.675	0.526	0.443	0.383	0.365	0.331	0.287
June	0.669	0.520	0.436	0.383	0.366	0.331	0.286
July	0.668	0.519	0.439	0.388	0.369	0.338	0.292
August	0.663	0.504	0.436	0.387	0.363	0.331	0.285
September	0.652	0.490	0.431	0.382	0.357	0.328	0.279
October	0.639	0.478	0.426	0.377	0.358	0.326	0.286
November	0.625	0.482	0.420	0.379	0.360	0.326	0.286
December	0.621	0.483	0.419	0.384	0.357	0.319	0.278

1996 - 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.282	0.247	0.208	0.179	0.156	0.126	0.111
February	0.276	0.243	0.201	0.177	0.150	0.120	0.108
March	0.271	0.239	0.198	0.174	0.144	0.118	0.104
April	0.262	0.232	0.185	0.166	0.132	0.113	0.096
May	0.260	0.228	0.178	0.163	0.128	0.106	0.093
June	0.259	0.223	0.179	0.163	0.126	0.104	0.093
July	0.264	0.223	0.182	0.167	0.130	0.111	0.095
August	0.258	0.215	0.177	0.164	0.130	0.107	0.092
September	0.252	0.209	0.172	0.159	0.122	0.103	0.084
October	0.252	0.208	0.171	0.157	0.122	0.105	0.083
November	0.251	0.207	0.172	0.155	0.119	0.109	0.081
December	0.247	0.204	0.172	0.151	0.118	0.111	0.079

2003 - 2005

	2003	2004	2005
January	0.080	0.052	0.020
February	0.074	0.048	0.016
March	0.071	0.043	0.011
April	0.063	0.037	0.005
May	0.061	0.033	0.003
June	0.062	0.031	0.002
July	0.062	0.031	0.002
August	0.061	0.028	Nil
September	0.055	0.024
October	0.055	0.021
November	0.054	0.019
December	0.050	0.014

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

2005

2004

2003

2002

December
November
October
September
August
July - table revised on 20 September see error on tables for details
June - table revised on 20 September see error on tables for details
May - table revised on 20 September see error on tables for details
April - table revised on 20 September see error on tables for details
March - table revised on 20 September see error on tables for details
February - table revised on 20 September see error on tables for details
January

2001

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