Corporation Tax on Chargeable Gains: Indexation Allowance

April 2006

The value of the retail price index, as published by the Office for National Statistics, for April 2006 is 196.5 (January 1987 = 100).

The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in April 2006 is as follows:

1982 - 1988
1989 - 1995
1996 - 2002
2003 - 2006

1982 - 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	1.379	1.263	1.155	1.042	0.965	0.902
February	-	1.368	1.253	1.137	1.034	0.957	0.895
March	1.473	1.364	1.246	1.117	1.031	0.953	0.888
April	1.425	1.331	1.217	1.073	1.012	0.930	0.857
May	1.407	1.322	1.209	1.064	1.008	0.928	0.850
June	1.401	1.316	1.203	1.059	1.009	0.928	0.843
July	1.400	1.304	1.205	1.063	1.015	0.930	0.842
August	1.399	1.293	1.185	1.058	1.009	0.925	0.821
September	1.401	1.283	1.181	1.059	0.999	0.919	0.813
October	1.389	1.275	1.167	1.056	0.996	0.910	0.795
November	1.377	1.267	1.161	1.049	0.979	0.900	0.786
December	1.382	1.261	1.162	1.046	0.973	0.902	0.782

1989 - 1995

	1989	1990	1991	1992	1993	1994	1995
January	0.770	0.644	0.509	0.449	0.425	0.391	0.346
February	0.758	0.635	0.501	0.442	0.416	0.383	0.338
March	0.750	0.619	0.495	0.437	0.411	0.379	0.332
April	0.719	0.571	0.476	0.416	0.398	0.363	0.319
May	0.709	0.557	0.472	0.411	0.393	0.358	0.314
June	0.703	0.551	0.465	0.411	0.394	0.358	0.312
July	0.701	0.550	0.469	0.416	0.397	0.365	0.318
August	0.697	0.534	0.465	0.415	0.391	0.358	0.311
September	0.685	0.520	0.460	0.410	0.385	0.355	0.305
October	0.672	0.508	0.454	0.405	0.386	0.353	0.312
November	0.658	0.512	0.449	0.407	0.388	0.352	0.312
December	0.654	0.513	0.448	0.412	0.385	0.346	0.304

1996 - 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.308	0.273	0.232	0.203	0.179	0.148	0.134
February	0.302	0.268	0.226	0.200	0.173	0.142	0.131
March	0.297	0.264	0.222	0.197	0.167	0.141	0.126
April	0.288	0.257	0.208	0.189	0.155	0.135	0.118
May	0.285	0.252	0.202	0.187	0.151	0.128	0.115
June	0.284	0.248	0.203	0.187	0.148	0.127	0.115
July	0.289	0.248	0.206	0.190	0.152	0.134	0.117
August	0.283	0.240	0.200	0.187	0.152	0.129	0.114
September	0.278	0.234	0.195	0.182	0.144	0.125	0.106
October	0.278	0.232	0.195	0.180	0.145	0.127	0.105
November	0.277	0.231	0.195	0.179	0.142	0.132	0.103
December	0.273	0.228	0.195	0.175	0.141	0.133	0.101

2003 - 2006

	2003	2004	2005	2006
January	0.101	0.073	0.040	0.016
February	0.096	0.069	0.036	0.012
March	0.092	0.064	0.031	0.008
April	0.084	0.058	0.026	Nil
May	0.083	0.054	0.023
June	0.084	0.052	0.022
July	0.084	0.052	0.022
August	0.082	0.049	0.020
September	0.077	0.045	0.018
October	0.076	0.042	0.017
November	0.076	0.040	0.015
December	0.071	0.035	0.012

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

2006

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