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January 2004
The value of the retail price index, as published by the Office for National Statistics, for January 2004 is 183.1 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect
of assets disposed of in January 2004 is as follows:
| RI Month |
RI Year |
| |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
| |
|
|
|
|
|
|
|
January |
- |
1.216 |
1.108 |
1.008 |
0.902 |
0.831 |
0.773 |
February |
- |
1.207 |
1.100 |
0.992 |
0.895 |
0.824 |
0.766 |
March |
1.305 |
1.203 |
1.093 |
0.973 |
0.893 |
0.820 |
0.759 |
April |
1.259 |
1.172 |
1.066 |
0.932 |
0.875 |
0.799 |
0.731 |
May |
1.243 |
1.163 |
1.058 |
0.923 |
0.871 |
0.797 |
0.724 |
June |
1.237 |
1.158 |
1.053 |
0.919 |
0.872 |
0.797 |
0.718 |
July |
1.236 |
1.147 |
1.055 |
0.923 |
0.878 |
0.799 |
0.716 |
August |
1.236 |
1.137 |
1.036 |
0.918 |
0.872 |
0.793 |
0.697 |
September |
1.237 |
1.128 |
1.032 |
0.919 |
0.863 |
0.788 |
0.689 |
October |
1.226 |
1.120 |
1.019 |
0.915 |
0.860 |
0.779 |
0.672 |
November |
1.215 |
1.113 |
1.013 |
0.909 |
0.844 |
0.771 |
0.665 |
December |
1.219 |
1.107 |
1.015 |
0.906 |
0.838 |
0.773 |
0.660 |
| |
|
|
|
|
|
|
|
| |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
| |
|
|
|
|
|
|
|
January |
0.650 |
0.532 |
0.406 |
0.350 |
0.328 |
0.296 |
0.254 |
February |
0.638 |
0.523 |
0.399 |
0.343 |
0.319 |
0.289 |
0.246 |
March |
0.630 |
0.508 |
0.393 |
0.339 |
0.314 |
0.285 |
0.241 |
April |
0.602 |
0.464 |
0.376 |
0.319 |
0.302 |
0.270 |
0.229 |
May |
0.592 |
0.451 |
0.372 |
0.314 |
0.298 |
0.265 |
0.224 |
June |
0.587 |
0.445 |
0.365 |
0.314 |
0.299 |
0.265 |
0.222 |
July |
0.585 |
0.444 |
0.368 |
0.319 |
0.301 |
0.272 |
0.228 |
August |
0.581 |
0.429 |
0.365 |
0.318 |
0.296 |
0.265 |
0.221 |
September |
0.570 |
0.416 |
0.360 |
0.313 |
0.290 |
0.263 |
0.216 |
October |
0.558 |
0.405 |
0.355 |
0.309 |
0.291 |
0.261 |
0.222 |
November |
0.545 |
0.408 |
0.350 |
0.311 |
0.293 |
0.260 |
0.222 |
December |
0.541 |
0.410 |
0.349 |
0.315 |
0.290 |
0.254 |
0.215 |
| |
|
|
|
|
|
|
|
| |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| |
|
|
|
|
|
|
|
January |
0.219 |
0.186 |
0.148 |
0.121 |
0.099 |
0.070 |
0.057 |
February |
0.213 |
0.181 |
0.142 |
0.119 |
0.093 |
0.065 |
0.054 |
March |
0.209 |
0.178 |
0.139 |
0.116 |
0.087 |
0.063 |
0.049 |
April |
0.200 |
0.171 |
0.126 |
0.108 |
0.076 |
0.058 |
0.042 |
May |
0.198 |
0.167 |
0.120 |
0.106 |
0.073 |
0.051 |
0.039 |
June |
0.197 |
0.163 |
0.121 |
0.106 |
0.070 |
0.050 |
0.039 |
July |
0.201 |
0.163 |
0.123 |
0.109 |
0.074 |
0.057 |
0.041 |
August |
0.196 |
0.155 |
0.119 |
0.106 |
0.074 |
0.052 |
0.038 |
September |
0.191 |
0.149 |
0.114 |
0.102 |
0.066 |
0.049 |
0.031 |
October |
0.191 |
0.148 |
0.113 |
0.100 |
0.067 |
0.050 |
0.029 |
November |
0.190 |
0.147 |
0.114 |
0.098 |
0.064 |
0.055 |
0.027 |
December |
0.186 |
0.144 |
0.114 |
0.094 |
0.063 |
0.056 |
0.026 |
| |
|
|
|
|
|
|
|
| |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
| |
|
|
|
|
|
|
|
January |
0.026 |
Nil |
|
|
|
|
|
February |
0.021 |
|
|
|
|
|
|
March |
0.018 |
|
|
|
|
|
|
April |
0.010 |
|
|
|
|
|
|
May |
0.009 |
|
|
|
|
|
|
June |
0.010 |
|
|
|
|
|
|
July |
0.010 |
|
|
|
|
|
|
August |
0.008 |
|
|
|
|
|
|
September |
0.003 |
|
|
|
|
|
|
October |
0.003 |
|
|
|
|
|
|
November |
0.002 |
|
|
|
|
|
|
December |
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.
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