Rates and Allowances - Corporation Tax on Chargeable Gains: Indexation Allowance: August 2002

 

The value of the retail price index, as published by the Office for National Statistics, for August 2002 is 176.4 (January 1987 = 100).

The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in August 2002 is as follows:

RI Years 1982 - 1988

RI Month	1982	1983	1984	1985	1986	1987	1988
January	-	1.135	1.031	0.934	0.833	0.764	0.708
February	-	1.126	1.023	0.919	0.826	0.757	0.701
March	1.220	1.122	1.017	0.901	0.824	0.753	0.695
April	1.177	1.093	0.990	0.861	0.806	0.733	0.667
May	1.161	1.084	0.983	0.853	0.803	0.731	0.661
June	1.155	1.079	0.978	0.849	0.804	0.731	0.655
July	1.154	1.068	0.980	0.852	0.809	0.733	0.653
August	1.154	1.059	0.961	0.847	0.803	0.728	0.635
September	1.155	1.050	0.958	0.848	0.794	0.723	0.627
October	1.145	1.043	0.945	0.845	0.792	0.714	0.611
November	1.134	1.035	0.940	0.839	0.777	0.706	0.604
December	1.138	1.030	0.941	0.837	0.771	0.708	0.599

RI Years 1989 - 1995

RI Month	1989	1990	1991	1992	1993	1994	1995
January	0.589	0.476	0.355	0.301	0.279	0.248	0.208
February	0.578	0.468	0.348	0.294	0.271	0.241	0.201
March	0.571	0.453	0.342	0.290	0.266	0.238	0.196
April	0.543	0.410	0.325	0.271	0.255	0.223	0.184
May	0.534	0.398	0.321	0.266	0.250	0.219	0.179
June	0.529	0.392	0.315	0.266	0.251	0.219	0.178
July	0.527	0.391	0.318	0.271	0.254	0.225	0.183
August	0.523	0.377	0.315	0.270	0.248	0.219	0.177
September	0.513	0.364	0.311	0.265	0.243	0.217	0.171
October	0.501	0.354	0.306	0.261	0.244	0.215	0.178
November	0.489	0.357	0.301	0.263	0.246	0.214	0.178
December	0.485	0.358	0.300	0.267	0.243	0.208	0.171

RI Years 1996 - 2002

RI Month	1996	1997	1998	1999	2000	2001	2002
January	0.174	0.142	0.106	0.080	0.059	0.031	0.018
February	0.169	0.138	0.100	0.078	0.053	0.026	0.015
March	0.164	0.135	0.097	0.075	0.048	0.024	0.011
April	0.156	0.129	0.085	0.068	0.037	0.019	0.004
May	0.154	0.124	0.079	0.065	0.033	0.013	0.001
June	0.153	0.120	0.080	0.065	0.031	0.011	0.001
July	0.157	0.120	0.082	0.068	0.035	0.018	0.003
August	0.152	0.113	0.078	0.066	0.035	0.014
September	0.147	0.107	0.073	0.061	0.027	0.010
October	0.147	0.106	0.072	0.059	0.028	0.012
November	0.146	0.105	0.073	0.058	0.025	0.016
December	0.142	0.103	0.073	0.054	0.024	0.017

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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