Corporation Tax on Chargeable Gains

Indexation allowance

April 2009

The value of the retail price index, as published by the Office for National Statistics, for April 2009 is 211.5 (January 1987 = 100).

The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in April 2009 is as follows:

1982-1988

Month

1982

1983

1984

1985

1986

1987

1988

January

-

1.560

1.435

1.319

1.197

1.115

1.047

February

-

1.549

1.425

1.300

1.189

1.107

1.040

March

1.662

1.545

1.418

1.279

1.186

1.102

1.032

April

1.610

1.509

1.386

1.232

1.166

1.078

0.999

May

1.591

1.499

1.377

1.221

1.162

1.076

0.992

June

1.584

1.493

1.371

1.217

1.163

1.076

0.984

July

1.583

1.480

1.374

1.221

1.169

1.078

0.982

August

1.582

1.469

1.352

1.215

1.162

1.071

0.960

September

1.584

1.458

1.347

1.216

1.152

1.065

0.951

October

1.571

1.449

1.333

1.213

1.148

1.055

0.932

November

1.559

1.440

1.325

1.205

1.130

1.045

0.923

December

1.563

1.434

1.327

1.202

1.123

1.047

0.917

1989-1995

Month

1989

1990

1991

1992

1993

1994

1995

January

0.905

0.770

0.624

0.560

0.534

0.497

0.449

February

0.892

0.760

0.616

0.552

0.524

0.488

0.440

March

0.883 0.742 0.610 0.547 0.518 0.484 0.434

April

 0.850 0.691 0.589 0.524 0.504 0.467 0.419

May

 0.839 0.676 0.584 0.518 0.499 0.462 0.414

June

 0.833 0.669 0.577 0.518 0.500 0.462 0.412

July

 0.831 0.668 0.581 0.524 0.503 0.469 0.419

August

 0.826 0.651 0.577 0.523 0.497 0.462 0.411

September

 0.814 0.636 0.571 0.517 0.490 0.459 0.404

October

 0.800 0.623 0.566 0.512 0.492 0.457 0.412

November

 0.785 0.627 0.560 0.514 0.494 0.456 0.412

December

 0.780 0.628 0.559 0.519 0.490 0.449 0.403

1996-2002

Month

1996

1997

1998

1999

2000

2001

2002

January

 0.408 0.370 0.326 0.294 0.270 0.236 0.220

February

0.402 0.365 0.319 0.292 0.263 0.230 0.217

March

0.396 0.361 0.315 0.289 0.256 0.228 0.212

April

 0.386 0.353 0.301 0.280 0.243 0.222 0.204

May

 0.383 0.348 0.294 0.277 0.239 0.214 0.200

June

 0.382 0.343 0.294 0.277 0.236 0.213 0.200

July

 0.388 0.343 0.298 0.281 0.240 0.220 0.202

August

 0.381 0.334 0.292 0.278 0.240 0.216 0.199

September

 0.375 0.328 0.286 0.273 0.232 0.211 0.191

October

 0.375 0.326 0.286 0.270 0.233 0.213 0.189

November

 0.374 0.325 0.286 0.269 0.229 0.218 0.187

December

 0.370 0.322 0.286 0.264 0.228 0.220 0.185

2003-2009

Month

2003

2004

2005

2006

2007

2008

2009

January

 0.186 0.155 0.120 0.094 0.049 0.008 0.007

February

0.180 0.151 0.116 0.089 0.041 0.000 0.000

March

0.176 0.146 0.110 0.085 0.035 Nil 0.001

April

 0.167 0.139 0.104 0.076 0.030 Nil Nil

May

 0.165 0.134 0.102 0.070 0.026 Nil -

June

 0.167 0.132 0.100 0.065 0.020 Nil -

July

 0.167 0.132 0.100 0.065 0.026 Nil -

August

 0.165 0.129 0.098 0.062 0.020 Nil -

September

 0.159 0.124 0.095 0.057 0.017 Nil -

October

 0.158 0.121 0.094 0.055 0.012 Nil -

November

 0.158 0.119 0.092 0.052 0.009 Nil -

December

 0.153 0.114 0.090 0.043 0.003 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

2009

2008

2007

2006

2005

2004

2003

2002

2001