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May 2004
The value of the retail price index, as published by the Office for National
Statistics, for May 2004 is 186.5 (February 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect
of assets disposed of in May 2004 is as follows:
| RI Month |
RI Year |
|
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
| January |
- |
1.258 |
1.148 |
1.045 |
0.938 |
0.865 |
0.805 |
| February |
- |
1.248 |
1.139 |
1.029 |
0.931 |
0.858 |
0.798 |
| March |
1.348 |
1.244 |
1.132 |
1.010 |
0.928 |
0.854 |
0.792 |
| April |
1.301 |
1.213 |
1.104 |
0.968 |
0.910 |
0.832 |
0.763 |
| May |
1.285 |
1.203 |
1.096 |
0.959 |
0.906 |
0.830 |
0.756 |
| June |
1.279 |
1.198 |
1.091 |
0.955 |
0.907 |
0.830 |
0.750 |
| July |
1.278 |
1.186 |
1.093 |
0.958 |
0.913 |
0.832 |
0.748 |
| August |
1.277 |
1.177 |
1.074 |
0.953 |
0.907 |
0.827 |
0.728 |
| September |
1.279 |
1.167 |
1.070 |
0.954 |
0.897 |
0.821 |
0.720 |
| October |
1.267 |
1.160 |
1.057 |
0.951 |
0.894 |
0.812 |
0.703 |
| November |
1.256 |
1.152 |
1.051 |
0.944 |
0.878 |
0.804 |
0.695 |
| December |
1.260 |
1.146 |
1.052 |
0.942 |
0.872 |
0.805 |
0.691 |
|
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
| January |
0.680 |
0.561 |
0.432 |
0.375 |
0.352 |
0.320 |
0.277 |
| February |
0.668 |
0.552 |
0.425 |
0.368 |
0.344 |
0.312 |
0.270 |
| March |
0.661 |
0.536 |
0.419 |
0.364 |
0.339 |
0.309 |
0.264 |
| April |
0.632 |
0.491 |
0.401 |
0.344 |
0.326 |
0.293 |
0.252 |
| May |
0.622 |
0.478 |
0.397 |
0.339 |
0.322 |
0.289 |
0.247 |
| June |
0.616 |
0.472 |
0.391 |
0.339 |
0.323 |
0.289 |
0.245 |
| July |
0.615 |
0.471 |
0.394 |
0.344 |
0.326 |
0.295 |
0.251 |
| August |
0.611 |
0.456 |
0.391 |
0.343 |
0.320 |
0.289 |
0.244 |
| September |
0.599 |
0.442 |
0.386 |
0.338 |
0.314 |
0.286 |
0.238 |
| October |
0.587 |
0.431 |
0.380 |
0.333 |
0.315 |
0.284 |
0.245 |
| November |
0.574 |
0.435 |
0.375 |
0.335 |
0.317 |
0.284 |
0.245 |
| December |
0.570 |
0.436 |
0.374 |
0.340 |
0.314 |
0.277 |
0.238 |
|
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| January |
0.242 |
0.208 |
0.169 |
0.141 |
0.119 |
0.090 |
0.076 |
| February |
0.236 |
0.203 |
0.163 |
0.139 |
0.113 |
0.084 |
0.073 |
| March |
0.231 |
0.200 |
0.160 |
0.137 |
0.107 |
0.083 |
0.069 |
| April |
0.222 |
0.193 |
0.147 |
0.129 |
0.096 |
0.077 |
0.061 |
| May |
0.220 |
0.189 |
0.141 |
0.126 |
0.093 |
0.071 |
0.058 |
| June |
0.219 |
0.184 |
0.141 |
0.126 |
0.090 |
0.069 |
0.058 |
| July |
0.224 |
0.184 |
0.144 |
0.130 |
0.094 |
0.076 |
0.060 |
| August |
0.218 |
0.177 |
0.139 |
0.127 |
0.094 |
0.072 |
0.057 |
| September |
0.213 |
0.171 |
0.134 |
0.122 |
0.086 |
0.068 |
0.050 |
| October |
0.213 |
0.169 |
0.134 |
0.120 |
0.087 |
0.070 |
0.048 |
| November |
0.212 |
0.169 |
0.134 |
0.119 |
0.084 |
0.074 |
0.047 |
| December |
0.208 |
0.166 |
0.134 |
0.115 |
0.083 |
0.076 |
0.045 |
|
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
| January |
0.045 |
0.019 |
|
|
|
|
|
| February |
0.040 |
0.015 |
|
|
|
|
|
| March |
0.037 |
0.010 |
|
|
|
|
|
| April |
0.029 |
0.004 |
|
|
|
|
|
| May |
0.028 |
nil |
|
|
|
|
|
| June |
0.029 |
|
|
|
|
|
|
| July |
0.029 |
|
|
|
|
|
|
| August |
0.027 |
|
|
|
|
|
|
| September |
0.022 |
|
|
|
|
|
|
| October |
0.021 |
|
|
|
|
|
|
| November |
0.021 |
|
|
|
|
|
|
| December |
0.016 |
|
|
|
|
|
|
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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