Corporation Tax on Chargeable Gains

Indexation allowance

December 2009

The value of the retail price index, as published by the Office for National Statistics, for December 2009 is 218.0 (January 1987 = 100).

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

1982-1988

  1982 1983 1984 1985 1986 1987 1988
January - 1.639 1.510 1.390 1.265 1.180 1.110
February - 1.628 1.500 1.371 1.257 1.171 1.102
March 1.744 1.623 1.492 1.349 1.254 1.167 1.094
April 1.690 1.586 1.459 1.300 1.232 1.141 1.060
May 1.671 1.576 1.450 1.290 1.228 1.139 1.053
June 1.663 1.569 1.444 1.285 1.229 1.139 1.045
July 1.663 1.556 1.447 1.289 1.236 1.141 1.043
August 1.662 1.544 1.424 1.283 1.229 1.135 1.020
September 1.663 1.533 1.419 1.284 1.218 1.129 1.011
October 1.650 1.524 1.404 1.281 1.214 1.119 0.991
November 1.637 1.515 1.397 1.273 1.196 1.108 0.982
December 1.642 1.509 1.399 1.270 1.188 1.110 0.976
  1989 1990 1991 1992 1993 1994 1995
January 0.964 0.824 0.674 0.608 0.581 0.543 0.493
February 0.950 0.814 0.665 0.599 0.571 0.534 0.484
March 0.941 0.796 0.659 0.595 0.565 0.530 0.478
April 0.907 0.743 0.638 0.571 0.550 0.512 0.463
May 0.896 0.727 0.633 0.565 0.545 0.507 0.457
June 0.889 0.721 0.626 0.565 0.546 0.507 0.455
July 0.887 0.719 0.629 0.571 0.549 0.514 0.462
August 0.883 0.702 0.626 0.569 0.543 0.507 0.454
September 0.870 0.686 0.620 0.564 0.536 0.503 0.448
October 0.855 0.673 0.614 0.558 0.537 0.501 0.455
November 0.840 0.677 0.608 0.560 0.540 0.500 0.455
December 0.835 0.678 0.606 0.566 0.536 0.493 0.447
  1996 1997 1998 1999 2000 2001 2002
January 0.451 0.412 0.367 0.334 0.309 0.274 0.258
February 0.445 0.406 0.360 0.332 0.301 0.267 0.254
March 0.439 0.403 0.356 0.328 0.295 0.266 0.249
April 0.429 0.395 0.341 0.320 0.282 0.259 0.241
May 0.426 0.389 0.333 0.316 0.277 0.251 0.237
June 0.425 0.384 0.334 0.316 0.274 0.250 0.237
July 0.430 0.384 0.337 0.320 0.279 0.258 0.239
August 0.424 0.375 0.332 0.317 0.279 0.253 0.236
September 0.417 0.368 0.326 0.312 0.270 0.249 0.227
October 0.417 0.367 0.325 0.309 0.270 0.251 0.225
November 0.417 0.366 0.326 0.308 0.267 0.256 0.223
December 0.412 0.363 0.326 0.303 0.266 0.257 0.221
  2003 2004 2005 2006 2007 2008 2009
January 0.222 0.191 0.154 0.127 0.081 0.039 0.038
February 0.216 0.186 0.150 0.123 0.073 0.031 0.031
March 0.212 0.181 0.144 0.118 0.067 0.028 0.032
April 0.203 0.174 0.138 0.109 0.061 0.019 0.031
May 0.201 0.169 0.135 0.103 0.057 0.013 0.024
June 0.202 0.167 0.134 0.098 0.052 0.006 0.022
July 0.202 0.167 0.134 0.098 0.058 0.007 0.022
August 0.200 0.163 0.132 0.094 0.052 0.004 0.017
September 0.195 0.159 0.129 0.089 0.048 Nil 0.013
October 0.194 0.156 0.128 0.088 0.044 0.001 0.009
November 0.193 0.153 0.126 0.084 0.040 0.009 0.006
December 0.188 0.148 0.123 0.075 0.034 0.024 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