Corporation Tax on Chargeable Gains: Indexation Allowance

February 2006

The value of the retail price index, as published by the Office for National Statistics, for February 2006 is 194.2 (January 1987 = 100).

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

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

1982 - 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	1.351	1.236	1.129	1.018	0.942	0.880
February	-	1.341	1.227	1.112	1.010	0.934	0.873
March	1.445	1.336	1.220	1.093	1.008	0.930	0.866
April	1.396	1.304	1.191	1.049	0.988	0.908	0.836
May	1.379	1.294	1.183	1.040	0.985	0.906	0.829
June	1.373	1.289	1.177	1.035	0.986	0.906	0.822
July	1.372	1.277	1.180	1.039	0.991	0.908	0.820
August	1.371	1.267	1.159	1.034	0.985	0.902	0.800
September	1.373	1.257	1.155	1.035	0.976	0.896	0.792
October	1.361	1.249	1.142	1.032	0.973	0.887	0.774
November	1.349	1.241	1.135	1.025	0.956	0.878	0.765
December	1.354	1.235	1.137	1.022	0.949	0.880	0.761

1989 - 1995

	1989	1990	1991	1992	1993	1994	1995
January	0.750	0.625	0.492	0.432	0.408	0.374	0.330
February	0.737	0.616	0.484	0.425	0.399	0.367	0.322
March	0.729	0.600	0.478	0.421	0.394	0.363	0.317
April	0.699	0.552	0.459	0.399	0.381	0.347	0.303
May	0.689	0.539	0.455	0.394	0.376	0.342	0.298
June	0.683	0.533	0.448	0.394	0.377	0.342	0.296
July	0.681	0.532	0.451	0.399	0.380	0.349	0.302
August	0.677	0.516	0.448	0.398	0.374	0.342	0.296
September	0.666	0.502	0.443	0.393	0.369	0.339	0.290
October	0.653	0.490	0.437	0.388	0.370	0.337	0.296
November	0.639	0.494	0.432	0.390	0.371	0.337	0.296
December	0.635	0.495	0.431	0.395	0.369	0.330	0.289

1996 - 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.293	0.258	0.218	0.188	0.166	0.135	0.121
February	0.287	0.253	0.211	0.186	0.159	0.129	0.117
March	0.282	0.250	0.208	0.183	0.153	0.128	0.113
April	0.273	0.242	0.194	0.176	0.142	0.122	0.105
May	0.270	0.238	0.188	0.173	0.138	0.115	0.102
June	0.269	0.233	0.188	0.173	0.135	0.114	0.102
July	0.274	0.233	0.191	0.176	0.139	0.121	0.104
August	0.268	0.225	0.186	0.173	0.139	0.116	0.101
September	0.263	0.219	0.181	0.168	0.131	0.112	0.093
October	0.263	0.218	0.181	0.166	0.132	0.114	0.092
November	0.262	0.217	0.181	0.165	0.128	0.119	0.090
December	0.258	0.214	0.181	0.161	0.128	0.120	0.088

2003 - 2006

	2003	2004	2005	2006
January	0.089	0.061	0.028	0.004
February	0.083	0.057	0.024	Nil
March	0.079	0.052	0.019
April	0.072	0.046	0.014
May	0.070	0.041	0.011
June	0.071	0.040	0.010
July	0.071	0.040	0.010
August	0.069	0.036	0.008
September	0.064	0.032	0.006
October	0.064	0.030	0.005
November	0.063	0.028	0.003
December	0.058	0.023	0.001

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

January

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