INLAND REVENUE Inland Revenue Press Release 145/96 12 September 1996 CAPITAL GAINS TAX INDEXATION ALLOWANCE: AUGUST 1996 The value of the retail prices index, as published by the Office for National Statistics, for August 1996 is 153.1 (January 1987 = 100). The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in August 1996 is as follows: RI MONTH RI YEAR 1982 1983 1984 1985 1986 January - 0.853 0.763 0.679 0.591 February - 0.845 0.756 0.665 0.585 March 0.927 0.842 0.750 0.650 0.583 April 0.889 0.816 0.727 0.615 0.568 May 0.876 0.809 0.721 0.608 0.565 Jun 0.870 0.805 0.716 0.605 0.566 July 0.870 0.795 0.718 0.608 0.570 August 0.869 0.787 0.702 0.603 0.565 September 0.870 0.779 0.699 0.604 0.557 October 0.861 0.773 0.689 0.602 0.555 November 0.852 0.767 0.683 0.596 0.542 December 0.856 0.762 0.685 0.594 0.537 1987 1988 1989 1990 1991 January 0.531 0.482 0.379 0.281 0.176 February 0.525 0.476 0.369 0.274 0.170 March 0.522 0.471 0.363 0.261 0.165 April 0.504 0.447 0.339 0.224 0.150 May 0.502 0.442 0.331 0.213 0.147 June 0.502 0.436 0.327 0.208 0.142 July 0.504 0.435 0.326 0.207 0.144 August 0.500 0.419 0.322 0.195 0.142 September 0.495 0.412 0.313 0.184 0.137 October 0.488 0.398 0.303 0.175 0.133 November 0.481 0.392 0.292 0.178 0.129 December 0.482 0.388 0.289 0.179 0.128 1992 1993 1994 1995 1996 January 0.129 0.110 0.084 0.049 0.019 February 0.123 0.103 0.077 0.042 0.015 March 0.120 0.099 0.074 0.038 0.011 April 0.103 0.089 0.062 0.028 0.003 May 0.099 0.085 0.058 0.023 0.001 June 0.099 0.086 0.058 0.022 0.001 July 0.103 0.088 0.063 0.027 0.005 August 0.102 0.084 0.058 0.021 - September 0.098 0.079 0.056 0.017 - October 0.094 0.080 0.054 0.022 - November 0.096 0.081 0.054 0.022 - December 0.100 0.079 0.049 0.016 - 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.