The value of the retail price index, as published by the Office for National Statistics, for June 2010 is 224.1 (January 1987 = 100).
The indexed rise to be used in calculating the Indexation Allowance in respect of assets disposed of in June 2010 is as follows:
|
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
|---|---|---|---|---|---|---|---|
January |
- |
1.713 |
1.580 |
1.457 |
1.328 |
1.241 |
1.169 |
February |
- |
1.701 |
1.570 |
1.437 |
1.320 |
1.232 |
1.161 |
March |
1.821 |
1.696 |
1.562 |
1.415 |
1.317 |
1.228 |
1.153 |
April |
1.765 |
1.659 |
1.528 |
1.364 |
1.295 |
1.201 |
1.118 |
May |
1.746 |
1.648 |
1.519 |
1.354 |
1.290 |
1.199 |
1.110 |
June |
1.738 |
1.641 |
1.512 |
1.349 |
1.292 |
1.199 |
1.102 |
July |
1.737 |
1.627 |
1.515 |
1.353 |
1.298 |
1.201 |
1.100 |
August |
1.736 |
1.616 |
1.492 |
1.347 |
1.291 |
1.195 |
1.077 |
September |
1.738 |
1.604 |
1.487 |
1.348 |
1.280 |
1.188 |
1.067 |
October |
1.724 |
1.595 |
1.472 |
1.344 |
1.276 |
1.178 |
1.047 |
November |
1.711 |
1.586 |
1.464 |
1.336 |
1.257 |
1.167 |
1.037 |
December |
1.716 |
1.579 |
1.466 |
1.333 |
1.250 |
1.169 |
1.032 |
|
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
|---|---|---|---|---|---|---|---|
January |
1.019 |
0.875 |
0.721 |
0.653 |
0.625 |
0.586 |
0.535 |
February |
1.004 |
0.864 |
0.712 |
0.644 |
0.615 |
0.577 |
0.526 |
March |
0.996 |
0.846 |
0.705 |
0.639 |
0.609 |
0.573 |
0.519 |
April |
0.961 |
0.791 |
0.684 |
0.615 |
0.594 |
0.554 |
0.504 |
May |
0.949 |
0.776 |
0.679 |
0.609 |
0.588 |
0.549 |
0.498 |
June |
0.942 |
0.769 |
0.671 |
0.609 |
0.589 |
0.549 |
0.496 |
July |
0.940 |
0.767 |
0.675 |
0.615 |
0.593 |
0.556 |
0.503 |
August |
0.935 |
0.749 |
0.671 |
0.613 |
0.586 |
0.549 |
0.495 |
September |
0.922 |
0.733 |
0.665 |
0.608 |
0.579 |
0.546 |
0.488 |
October |
0.907 |
0.720 |
0.659 |
0.602 |
0.580 |
0.543 |
0.496 |
November |
0.891 |
0.724 |
0.653 |
0.604 |
0.583 |
0.542 |
0.496 |
December |
0.886 |
0.725 |
0.651 |
0.610 |
0.579 |
0.535 |
0.487 |
|
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
|---|---|---|---|---|---|---|---|
January |
0.492 |
0.451 |
0.405 |
0.371 |
0.345 |
0.310 |
0.293 |
February |
0.485 |
0.446 |
0.398 |
0.369 |
0.338 |
0.303 |
0.289 |
March |
0.479 |
0.442 |
0.394 |
0.366 |
0.331 |
0.301 |
0.284 |
April |
0.469 |
0.434 |
0.378 |
0.357 |
0.317 |
0.295 |
0.275 |
May |
0.466 |
0.428 |
0.371 |
0.353 |
0.313 |
0.286 |
0.272 |
June |
0.465 |
0.423 |
0.371 |
0.353 |
0.310 |
0.285 |
0.272 |
July |
0.470 |
0.423 |
0.375 |
0.357 |
0.314 |
0.293 |
0.274 |
August |
0.464 |
0.414 |
0.369 |
0.354 |
0.314 |
0.288 |
0.270 |
September |
0.457 |
0.407 |
0.363 |
0.348 |
0.305 |
0.284 |
0.262 |
October |
0.457 |
0.405 |
0.362 |
0.346 |
0.306 |
0.286 |
0.260 |
November |
0.456 |
0.404 |
0.363 |
0.344 |
0.302 |
0.291 |
0.258 |
December |
0.451 |
0.401 |
0.363 |
0.340 |
0.301 |
0.292 |
0.255 |
|
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
|---|---|---|---|---|---|---|---|
January |
0.256 |
0.224 |
0.186 |
0.159 |
0.112 |
0.068 |
0.067 |
February |
0.250 |
0.219 |
0.182 |
0.154 |
0.103 |
0.060 |
0.060 |
March |
0.246 |
0.214 |
0.176 |
0.149 |
0.096 |
0.057 |
0.061 |
April |
0.237 |
0.207 |
0.170 |
0.140 |
0.091 |
0.047 |
0.060 |
May |
0.235 |
0.202 |
0.167 |
0.134 |
0.087 |
0.042 |
0.053 |
June |
0.236 |
0.200 |
0.166 |
0.129 |
0.081 |
0.034 |
0.050 |
July |
0.236 |
0.200 |
0.166 |
0.129 |
0.087 |
0.035 |
0.050 |
August |
0.234 |
0.196 |
0.164 |
0.125 |
0.081 |
0.032 |
0.045 |
September |
0.228 |
0.191 |
0.161 |
0.120 |
0.077 |
0.026 |
0.041 |
October |
0.227 |
0.188 |
0.159 |
0.118 |
0.073 |
0.029 |
0.038 |
November |
0.227 |
0.186 |
0.158 |
0.114 |
0.069 |
0.038 |
0.035 |
December |
0.221 |
0.180 |
0.155 |
0.106 |
0.063 |
0.053 |
0.028 |
| 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | |
|---|---|---|---|---|---|---|---|
| January | 0.028 |
|
|
|
|
|
|
| February | 0.022 |
|
|
|
|
|
|
| March | 0.015 |
|
|
|
|
|
|
| April | 0.006 |
|
|
|
|
|
|
| May | 0.002 |
|
|
|
|
|
|
| June | Nil |
|
|
|
|
|
|
| July |
|
|
|
|
|
|
|
| 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.
