INLAND REVENUE Press Release 96/96 of 16 May 1996 CAPITAL GAINS TAX INDEXATION ALLOWANCE: APRIL 1996 The value of the retail prices index, as published by the Central Statistical Office, for April 1996 is 152.6 (January 1987 = 100). The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in April 1996 is as follows: RI MONTH RI YEAR 1982 1983 1984 1985 1986 January - 0.847 0.757 0.673 0.585 February - 0.839 0.750 0.660 0.580 March 0.921 0.836 0.744 0.644 0.578 April 0.883 0.811 0.721 0.610 0.562 May 0.870 0.803 0.715 0.603 0.560 June 0.864 0.799 0.711 0.599 0.560 July 0.864 0.789 0.713 0.602 0.565 August 0.863 0.781 0.697 0.598 0.560 September 0.864 0.773 0.693 0.599 0.552 October 0.855 0.767 0.683 0.596 0.550 November 0.846 0.761 0.678 0.591 0.537 December 0.849 0.756 0.679 0.589 0.532 1987 1988 1989 1990 1991 January 0.526 0.477 0.375 0.277 0.172 February 0.520 0.472 0.365 0.270 0.166 March 0.517 0.466 0.359 0.257 0.161 April 0.499 0.442 0.335 0.220 0.147 May 0.498 0.437 0.327 0.209 0.143 June 0.498 0.432 0.322 0.204 0.138 July 0.499 0.430 0.321 0.203 0.141 August 0.495 0.414 0.318 0.191 0.138 September 0.490 0.408 0.309 0.180 0.134 October 0.483 0.394 0.299 0.171 0.130 November 0.476 0.387 0.288 0.174 0.125 December 0.477 0.383 0.285 0.175 0.125 1992 1993 1994 1995 1996 January 0.125 0.107 0.080 0.045 0.016 February 0.120 0.099 0.074 0.039 0.011 March 0.116 0.095 0.071 0.035 0.007 April 0.099 0.085 0.058 0.024 - May 0.095 0.082 0.055 0.020 - June 0.095 0.082 0.055 0.019 - July 0.099 0.085 0.060 0.023 - August 0.099 0.080 0.055 0.018 - September 0.095 0.075 0.052 0.013 - October 0.091 0.076 0.051 0.019 - November 0.092 0.078 0.050 0.019 - December 0.096 0.075 0.045 0.013 - The RI month for disposals by individuals on or after 6 April 1985 (1 April 1985 for companies) is the month in which the allowable expenditure was incurred, or March 1982 where the expenditure was incurred before that month.