Corporation Tax on Chargeable Gains: Indexation Allowance:

Corporation Tax on Chargeable Gains: Indexation Allowance: January 2006

The value of the retail price index, as published by the Office for National Statistics, for January 2006 is 193.4 (January 1987 = 100).

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

1982 - 1988

1982

1983

1984

1985

1986

1987

1988

January

-

1.341

1.227

1.121

1.009

0.934

0.872

February

-

1.331

1.218

1.104

1.002

0.926

0.865

March

1.434

1.327

1.211

1.084

0.999

0.922

0.858

April

1.386

1.295

1.182

1.041

0.980

0.900

0.828

May

1.369

1.285

1.174

1.031

0.977

0.898

0.821

June

1.363

1.280

1.168

1.027

0.978

0.898

0.814

July

1.362

1.267

1.171

1.031

0.983

0.900

0.813

August

1.361

1.257

1.150

1.025

0.977

0.894

0.792

September

1.363

1.247

1.146

1.026

0.967

0.889

0.784

October

1.351

1.239

1.133

1.023

0.964

0.879

0.766

November

1.340

1.232

1.126

1.016

0.948

0.870

0.758

December

1.344

1.226

1.128

1.014

0.941

0.872

0.753

1989 - 1995

1989

1990

1991

1992

1993

1994

1995

January

0.742

0.618

0.485

0.426

0.402

0.369

0.325

February

0.730

0.609

0.477

0.419

0.393

0.361

0.317

March

0.722

0.593

0.472

0.415

0.388

0.357

0.311

April

0.692

0.546

0.453

0.393

0.376

0.341

0.298

May

0.682

0.532

0.449

0.388

0.371

0.337

0.293

June

0.676

0.526

0.442

0.388

0.372

0.337

0.291

July

0.674

0.525

0.445

0.393

0.375

0.343

0.297

August

0.670

0.510

0.442

0.392

0.369

0.337

0.290

September

0.659

0.496

0.437

0.387

0.363

0.334

0.284

October

0.646

0.484

0.432

0.382

0.364

0.332

0.291

November

0.632

0.488

0.426

0.384

0.366

0.331

0.291

December

0.628

0.489

0.425

0.389

0.363

0.325

0.283

1996 - 2002

1996

1997

1998

1999

2000

2001

2002

January

0.288

0.253

0.213

0.184

0.161

0.130

0.116

February

0.282

0.248

0.206

0.181

0.155

0.124

0.113

March

0.277

0.245

0.203

0.179

0.148

0.123

0.108

April

0.267

0.237

0.189

0.171

0.137

0.117

0.101

May

0.265

0.233

0.183

0.168

0.133

0.110

0.098

June

0.264

0.228

0.184

0.168

0.130

0.109

0.098

July

0.269

0.228

0.187

0.171

0.134

0.116

0.099

August

0.263

0.220

0.181

0.169

0.134

0.111

0.096

September

0.257

0.214

0.176

0.164

0.126

0.108

0.089

October

0.257

0.213

0.176

0.162

0.127

0.110

0.087

November

0.257

0.212

0.176

0.160

0.124

0.114

0.085

December

0.253

0.209

0.176

0.156

0.123

0.115

0.083

2003 - 2005

2003

2004

2005

2006

2007

2008

2009

January

0.084

0.056

0.024

February

0.079

0.052

0.020

March

0.075

0.048

0.015

April

0.067

0.041

0.009

May

0.066

0.037

0.007

June

0.067

0.035

0.006

July

0.067

0.035

0.006

August

0.065

0.032

0.004

September

0.060

0.028

0.002

October

0.059

0.025

0.001

November

0.059

0.023

Nil

December

0.054

0.018

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

2005

2004

2003

2002

2001

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