Corporation Tax on Chargeable Gains - Indexation Allowance
May 2015
The value of the Retail Price Index, as published by the Office for National Statistics, for May
2015 is 258.5 (January 1987 = 100).
The indexed rise to be used in calculating the Indexation Allowance in respect of assets
disposed of in May 2015 is as follows:
1982- 1988
1989- 1995
1996- 2002
2003- 2009
2010- 2016
1982
1983
1984
1985
1986
1987
1988
January
-
2.129
1.977
1.834
1.686
1.585
1.502
February
-
2.116
1.964
1.812
1.676
1.575
1.493
March
2.254
2.110
1.955
1.786
1.672
1.570
1.483
April
2.190
2.067
1.916
1.727
1.647
1.539
1.443
May
2.167
2.054
1.905
1.715
1.642
1.537
1.434
June
2.158
2.047
1.898
1.709
1.643
1.537
1.425
July
2.157
2.031
1.901
1.714
1.651
1.539
1.423
August
2.156
2.017
1.874
1.707
1.643
1.532
1.396
September
2.158
2.004
1.869
1.709
1.630
1.524
1.385
October
2.143
1.993
1.851
1.704
1.626
1.512
1.361
November
2.127
1.983
1.842
1.695
1.603
1.500
1.350
December
2.133
1.975
1.845
1.691
1.595
1.502
1.344
1989
1990
1991
1992
1993
1994
1995
January
1.329
1.163
0.985
0.906
0.875
0.829
0.771
February
1.312
1.151
0.975
0.897
0.862
0.819
0.760
March
1.302
1.129
0.967
0.891
0.856
0.814
0.753
April
1.262
1.066
0.942
0.862
0.839
0.793
0.735
May
1.248
1.048
0.936
0.856
0.832
0.786
0.728
June
1.240
1.040
0.928
0.856
0.833
0.786
0.726
July
1.238
1.039
0.932
0.862
0.837
0.795
0.734
August
1.232
1.018
0.928
0.861
0.829
0.786
0.724
September
1.217
0.999
0.921
0.854
0.822
0.783
0.716
October
1.200
0.984
0.913
0.848
0.823
0.780
0.726
November
1.181
0.988
0.906
0.850
0.826
0.779
0.726
December
1.176
0.990
0.905
0.857
0.822
0.771
0.715
