Corporation Tax on Chargeable Gains
Indexation allowance
July 2009
The value of the retail price index, as published by the Office for National Statistics, for July 2009 is 213.4 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in July 2009 is as follows:
1982-1988
|
|
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
|---|---|---|---|---|---|---|---|
| January |
- |
1.583 |
1.457 |
1.340 |
1.217 |
1.134 |
1.066 |
| February |
- |
1.572 |
1.447 |
1.321 |
1.209 |
1.125 |
1.058 |
| March |
1.686 |
1.567 |
1.439 |
1.300 |
1.206 |
1.121 |
1.050 |
| April |
1.633 |
1.532 |
1.407 |
1.252 |
1.185 |
1.096 |
1.017 |
| May |
1.614 |
1.521 |
1.398 |
1.241 |
1.181 |
1.094 |
1.009 |
| June |
1.607 |
1.515 |
1.392 |
1.237 |
1.182 |
1.094 |
1.002 |
| July |
1.606 |
1.502 |
1.395 |
1.241 |
1.188 |
1.096 |
1.000 |
| August |
1.606 |
1.491 |
1.373 |
1.235 |
1.182 |
1.090 |
0.978 |
| September |
1.607 |
1.480 |
1.368 |
1.236 |
1.171 |
1.084 |
0.969 |
| October |
1.594 |
1.471 |
1.354 |
1.232 |
1.168 |
1.074 |
0.949 |
| November |
1.582 |
1.462 |
1.346 |
1.225 |
1.149 |
1.064 |
0.940 |
| December |
1.586 |
1.456 |
1.348 |
1.222 |
1.142 |
1.066 |
0.935 |
|
|
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
|---|---|---|---|---|---|---|---|
| January |
0.923 |
0.786 |
0.639 |
0.574 |
0.547 |
0.510 |
0.462 |
| February |
0.909 |
0.775 |
0.630 |
0.566 |
0.537 |
0.502 |
0.453 |
| March |
0.900 |
0.758 |
0.624 |
0.561 |
0.532 |
0.498 |
0.447 |
| April |
0.867 |
0.706 |
0.603 |
0.537 |
0.518 |
0.480 |
0.432 |
| May |
0.856 |
0.691 |
0.599 |
0.532 |
0.512 |
0.475 |
0.426 |
| June |
0.849 |
0.684 |
0.591 |
0.532 |
0.513 |
0.475 |
0.425 |
| July |
0.848 |
0.683 |
0.595 |
0.537 |
0.517 |
0.482 |
0.431 |
| August |
0.843 |
0.666 |
0.591 |
0.536 |
0.510 |
0.475 |
0.424 |
| September |
0.830 |
0.650 |
0.585 |
0.531 |
0.504 |
0.472 |
0.417 |
| October |
0.816 |
0.638 |
0.580 |
0.525 |
0.505 |
0.470 |
0.425 |
| November |
0.801 |
0.642 |
0.574 |
0.528 |
0.507 |
0.469 |
0.425 |
| December |
0.796 |
0.643 |
0.573 |
0.533 |
0.504 |
0.462 |
0.416 |
|
|
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
|---|---|---|---|---|---|---|---|
| January |
0.421 |
0.382 |
0.338 |
0.306 |
0.281 |
0.247 |
0.231 |
| February |
0.414 |
0.377 |
0.331 |
0.304 |
0.274 |
0.241 |
0.228 |
| March |
0.409 |
0.373 |
0.327 |
0.300 |
0.267 |
0.239 |
0.223 |
| April |
0.398 |
0.365 |
0.312 |
0.292 |
0.255 |
0.233 |
0.215 |
| May |
0.396 |
0.360 |
0.305 |
0.289 |
0.250 |
0.225 |
0.211 |
| June |
0.395 |
0.355 |
0.306 |
0.289 |
0.247 |
0.224 |
0.211 |
| July |
0.400 |
0.355 |
0.309 |
0.293 |
0.252 |
0.231 |
0.213 |
| August |
0.394 |
0.346 |
0.304 |
0.289 |
0.252 |
0.226 |
0.210 |
| September |
0.388 |
0.340 |
0.298 |
0.284 |
0.243 |
0.222 |
0.202 |
| October |
0.388 |
0.338 |
0.297 |
0.282 |
0.244 |
0.224 |
0.200 |
| November |
0.387 |
0.337 |
0.298 |
0.280 |
0.240 |
0.229 |
0.198 |
| December |
0.382 |
0.334 |
0.298 |
0.276 |
0.239 |
0.231 |
0.196 |
|
|
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
|---|---|---|---|---|---|---|---|
| January |
0.196 |
0.165 |
0.130 |
0.103 |
0.059 |
0.017 |
0.016 |
| February |
0.190 |
0.161 |
0.126 |
0.099 |
0.051 |
0.009 |
0.009 |
| March |
0.186 |
0.156 |
0.120 |
0.094 |
0.044 |
0.006 |
0.010 |
| April |
0.178 |
0.149 |
0.114 |
0.086 |
0.039 |
Nil |
0.009 |
| May |
0.176 |
0.144 |
0.111 |
0.079 |
0.035 |
Nil |
0.003 |
| June |
0.177 |
0.142 |
0.110 |
0.075 |
0.029 |
Nil |
Nil |
| July |
0.177 |
0.142 |
0.110 |
0.075 |
0.035 |
Nil |
|
| August |
0.175 |
0.139 |
0.108 |
0.071 |
0.029 |
Nil |
|
| September |
0.169 |
0.135 |
0.105 |
0.066 |
0.026 |
Nil |
|
| October |
0.169 |
0.131 |
0.104 |
0.065 |
0.022 |
Nil |
|
| November |
0.168 |
0.129 |
0.102 |
0.061 |
0.018 |
Nil |
|
| December |
0.163 |
0.124 |
0.099 |
0.053 |
0.012 |
0.002 |
|
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
2009
2008
- Decembe 2008
- November 2008
- October 2008
- September 2008
- August 2008
- July 2008
- June 2008
- May 2008
- April 2008
- March 2008
- February 2008
- January 2008
2007
- December 2007
- November 2007
- October 2007
- September 2007
- August 2007
- July 2007
- June 2007
- May 2007
- April 2007
- March 2007
- February 2007
- January 2007
2006
- December 2006
- November 2006
- October 2006
- September 2006
- August 2006
- July 2006
- June 2006
- May 2006
- April 2006
- March 2006
- February 2006
- January 2006
2005
- December 2005
- November 2005
- October 2005
- September 2005
- August 2005
- July 2005
- June 2005
- May 2005
- April 2005
- March 2005
- February 2005
- January 2005
2004
- December 2004
- November 2004
- October 2004
- September 2004
- August 2004
- July 2004
- June 2004
- May 2004
- April 2004
- March 2004
- February 2004
- January 2004
2003
- December 2003
- November 2003
- October 2003
- September 2003
- August 2003
- July 2003
- June 2003
- May 2003
- April 2003
- March 2003
- February 2003
- January 2003
2002
- December 2002
- November 2002
- October 2002
- September 2002
- August 2002
- July 2002 - table revised on 20 September see error on tables for details
- June 2002 - table revised on 20 September see error on tables for details
- May 2002 - table revised on 20 September see error on tables for details
- April 2002 - table revised on 20 September see error on tables for details
- March 2002 - table revised on 20 September see error on tables for details
- February 2002 - table revised on 20 September see error on tables for details
- January 2002
