The value of the retail price index, as published by the Office for National Statistics, for July 2010 is 223.6 (January 1987 = 100).
The indexed rise to be used in calculating the Indexation Allowance in respect of assets disposed of in July 2010 is as follows:
|
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
|---|---|---|---|---|---|---|---|
January |
- |
1.707 |
1.575 |
1.452 |
1.323 |
1.236 |
1.165 |
February |
- |
1.695 |
1.564 |
1.432 |
1.315 |
1.227 |
1.156 |
March |
1.815 |
1.690 |
1.556 |
1.409 |
1.312 |
1.223 |
1.148 |
April |
1.759 |
1.653 |
1.522 |
1.359 |
1.289 |
1.196 |
1.113 |
May |
1.739 |
1.642 |
1.513 |
1.349 |
1.285 |
1.194 |
1.105 |
June |
1.732 |
1.636 |
1.507 |
1.344 |
1.286 |
1.194 |
1.098 |
July |
1.731 |
1.621 |
1.510 |
1.348 |
1.293 |
1.196 |
1.096 |
August |
1.730 |
1.610 |
1.486 |
1.342 |
1.286 |
1.190 |
1.072 |
September |
1.732 |
1.598 |
1.481 |
1.343 |
1.275 |
1.184 |
1.063 |
October |
1.718 |
1.589 |
1.466 |
1.339 |
1.271 |
1.173 |
1.042 |
November |
1.705 |
1.580 |
1.458 |
1.331 |
1.252 |
1.162 |
1.033 |
December |
1.710 |
1.573 |
1.461 |
1.328 |
1.245 |
1.165 |
1.027 |
|
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
|---|---|---|---|---|---|---|---|
January |
1.014 |
0.871 |
0.717 |
0.649 |
0.621 |
0.582 |
0.532 |
February |
1.000 |
0.860 |
0.708 |
0.640 |
0.611 |
0.574 |
0.522 |
March |
0.991 |
0.842 |
0.702 |
0.636 |
0.605 |
0.569 |
0.516 |
April |
0.956 |
0.787 |
0.680 |
0.611 |
0.590 |
0.551 |
0.501 |
May |
0.944 |
0.772 |
0.675 |
0.605 |
0.585 |
0.545 |
0.495 |
June |
0.938 |
0.765 |
0.667 |
0.605 |
0.586 |
0.545 |
0.493 |
July |
0.936 |
0.763 |
0.671 |
0.611 |
0.589 |
0.553 |
0.500 |
August |
0.931 |
0.746 |
0.667 |
0.610 |
0.582 |
0.545 |
0.492 |
September |
0.918 |
0.729 |
0.661 |
0.604 |
0.576 |
0.542 |
0.485 |
October |
0.903 |
0.716 |
0.655 |
0.598 |
0.577 |
0.540 |
0.493 |
November |
0.887 |
0.720 |
0.649 |
0.601 |
0.579 |
0.539 |
0.493 |
December |
0.882 |
0.721 |
0.648 |
0.606 |
0.576 |
0.532 |
0.484 |
|
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
|---|---|---|---|---|---|---|---|
January |
0.489 |
0.448 |
0.402 |
0.368 |
0.342 |
0.307 |
0.290 |
February |
0.482 |
0.443 |
0.395 |
0.366 |
0.335 |
0.300 |
0.287 |
March |
0.476 |
0.439 |
0.391 |
0.363 |
0.328 |
0.298 |
0.281 |
April |
0.465 |
0.431 |
0.375 |
0.354 |
0.315 |
0.292 |
0.273 |
May |
0.462 |
0.425 |
0.368 |
0.350 |
0.310 |
0.284 |
0.269 |
June |
0.461 |
0.420 |
0.368 |
0.350 |
0.307 |
0.282 |
0.269 |
July |
0.467 |
0.420 |
0.372 |
0.354 |
0.311 |
0.290 |
0.271 |
August |
0.460 |
0.411 |
0.366 |
0.351 |
0.311 |
0.285 |
0.268 |
September |
0.454 |
0.404 |
0.360 |
0.345 |
0.302 |
0.281 |
0.259 |
October |
0.454 |
0.402 |
0.359 |
0.343 |
0.303 |
0.283 |
0.257 |
November |
0.453 |
0.401 |
0.360 |
0.341 |
0.299 |
0.288 |
0.255 |
December |
0.448 |
0.398 |
0.360 |
0.337 |
0.298 |
0.290 |
0.253 |
|
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
|---|---|---|---|---|---|---|---|
January |
0.253 |
0.221 |
0.184 |
0.156 |
0.109 |
0.066 |
0.064 |
February |
0.247 |
0.217 |
0.179 |
0.151 |
0.101 |
0.058 |
0.058 |
March |
0.243 |
0.211 |
0.174 |
0.147 |
0.094 |
0.054 |
0.058 |
April |
0.234 |
0.204 |
0.167 |
0.138 |
0.089 |
0.045 |
0.057 |
May |
0.232 |
0.199 |
0.165 |
0.131 |
0.084 |
0.040 |
0.051 |
June |
0.233 |
0.197 |
0.163 |
0.126 |
0.079 |
0.031 |
0.048 |
July |
0.233 |
0.197 |
0.163 |
0.126 |
0.085 |
0.033 |
0.048 |
August |
0.231 |
0.193 |
0.161 |
0.122 |
0.079 |
0.029 |
0.043 |
September |
0.225 |
0.189 |
0.158 |
0.117 |
0.075 |
0.024 |
0.039 |
October |
0.225 |
0.186 |
0.157 |
0.116 |
0.070 |
0.027 |
0.035 |
November |
0.224 |
0.183 |
0.155 |
0.112 |
0.066 |
0.035 |
0.032 |
December |
0.219 |
0.177 |
0.152 |
0.103 |
0.060 |
0.050 |
0.026 |
| 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | |
|---|---|---|---|---|---|---|---|
| January | 0.026 |
|
|
|
|
|
|
| February | 0.020 |
|
|
|
|
|
|
| March | 0.013 |
|
|
|
|
|
|
| April | 0.004 |
|
|
|
|
|
|
| May | Nil |
|
|
|
|
|
|
| June | Nil |
|
|
|
|
|
|
| July | Nil |
|
|
|
|
|
|
| August |
|
|
|
|
|
|
|
| September |
|
|
|
|
|
|
|
| October |
|
|
|
|
|
|
|
| November |
|
|
|
|
|
|
|
| December |
|
|
|
|
|
|
|
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.
