Corporation Tax on chargeable gains: indexation allowance

June 2006

The value of the retail price index, as published by the Office for National Statistics, for June 2006 is 198.5 (January 1987 = 100).

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

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

1982 - 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	1.403	1.286	1.176	1.062	0.985	0.922
February	-	1.393	1.276	1.159	1.055	0.977	0.914
March	1.499	1.388	1.269	1.139	1.052	0.973	0.907
April	1.449	1.355	1.239	1.094	1.032	0.950	0.876
May	1.432	1.345	1.231	1.085	1.029	0.948	0.869
June	1.425	1.340	1.225	1.080	1.030	0.948	0.862
July	1.424	1.327	1.228	1.084	1.036	0.950	0.860
August	1.424	1.317	1.207	1.079	1.029	0.944	0.840
September	1.425	1.307	1.203	1.080	1.019	0.938	0.831
October	1.413	1.298	1.189	1.077	1.016	0.929	0.813
November	1.401	1.290	1.183	1.069	0.999	0.920	0.805
December	1.406	1.284	1.184	1.067	0.993	0.922	0.800

1989 - 1995

	1989	1990	1991	1992	1993	1994	1995
January	0.788	0.661	0.525	0.464	0.439	0.405	0.360
February	0.775	0.651	0.516	0.456	0.430	0.397	0.351
March	0.768	0.635	0.511	0.452	0.425	0.393	0.346
April	0.737	0.587	0.491	0.430	0.412	0.377	0.332
May	0.726	0.573	0.487	0.425	0.407	0.372	0.327
June	0.720	0.567	0.480	0.425	0.408	0.372	0.325
July	0.719	0.565	0.484	0.430	0.411	0.378	0.331
August	0.714	0.550	0.480	0.429	0.405	0.372	0.324
September	0.702	0.535	0.475	0.424	0.399	0.369	0.318
October	0.689	0.523	0.469	0.419	0.400	0.367	0.325
November	0.675	0.527	0.464	0.421	0.402	0.366	0.325
December	0.671	0.528	0.463	0.426	0.399	0.360	0.317

1996 - 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.322	0.286	0.245	0.215	0.191	0.160	0.145
February	0.315	0.281	0.238	0.213	0.185	0.154	0.142
March	0.310	0.277	0.234	0.210	0.179	0.153	0.138
April	0.301	0.270	0.221	0.202	0.167	0.147	0.130
May	0.298	0.265	0.214	0.199	0.163	0.139	0.127
June	0.297	0.260	0.215	0.199	0.160	0.138	0.127
July	0.302	0.260	0.218	0.202	0.164	0.145	0.128
August	0.297	0.252	0.213	0.199	0.164	0.141	0.125
September	0.291	0.246	0.207	0.194	0.156	0.137	0.118
October	0.291	0.245	0.207	0.192	0.157	0.139	0.116
November	0.290	0.244	0.207	0.191	0.153	0.143	0.114
December	0.286	0.241	0.207	0.186	0.153	0.145	0.112

2003 - 2006

	2003	2004	2005	2006
January	0.113	0.084	0.051	0.026
February	0.107	0.080	0.047	0.022
March	0.103	0.075	0.042	0.018
April	0.095	0.069	0.036	0.010
May	0.094	0.064	0.034	0.004
June	0.095	0.063	0.033	Nil
July	0.095	0.063	0.033
August	0.093	0.059	0.031
September	0.088	0.055	0.028
October	0.087	0.052	0.027
November	0.086	0.050	0.025
December	0.082	0.045	0.023

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

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