INLAND REVENUE
Press Release 96/97 of 10 September 1997
     CAPITAL GAINS TAX INDEXATION ALLOWANCE: AUGUST 1997
 
The value of the retail prices index, as published by the Office
for National Statistics,
for August 1997 is 158.5 (January 1987 = 100).
 
The indexed rise to be used in calculating the indexation
allowance in respect of assets disposed of in August 1997 is as
follows:
 
RI MONTH                           RI YEAR
 
             1982   1983   1984   1985   1986   1987   1988
 
January        -    0.919  0.825  0.738  0.647  0.585  0.534
February       -    0.910  0.818  0.724  0.641  0.579  0.528
March        0.995  0.907  0.812  0.708  0.639  0.576  0.523
April        0.956  0.881  0.788  0.672  0.623  0.557  0.498
May          0.942  0.873  0.781  0.665  0.620  0.555  0.492
June         0.936  0.868  0.777  0.661  0.621  0.555  0.487
July         0.936  0.858  0.779  0.664  0.625  0.557  0.485
August       0.935  0.850  0.762  0.660  0.620  0.552  0.469
September    0.936  0.842  0.759  0.661  0.612  0.548  0.462
October      0.927  0.835  0.748  0.658  0.610  0.540  0.447
November     0.917  0.829  0.743  0.652  0.596  0.533  0.441
December     0.921  0.824  0.744  0.650  0.591  0.534  0.437
 
             1989   1990   1991   1992   1993   1994   1995
 
January      0.428  0.326  0.217  0.169  0.149  0.122  0.086
February     0.418  0.319  0.211  0.163  0.142  0.115  0.079
March        0.411  0.306  0.206  0.159  0.138  0.112  0.075
April        0.387  0.267  0.191  0.142  0.127  0.099  0.064
May          0.378  0.256  0.187  0.138  0.123  0.095  0.059
June         0.373  0.251  0.182  0.138  0.124  0.095  0.058
July         0.372  0.250  0.185  0.142  0.127  0.101  0.063
August       0.369  0.237  0.182  0.141  0.122  0.095  0.057
September    0.359  0.226  0.178  0.137  0.117  0.093  0.052
October      0.349  0.216  0.173  0.133  0.118  0.092  0.058
November     0.338  0.219  0.169  0.135  0.119  0.091  0.058
December     0.334  0.220  0.168  0.139  0.117  0.086  0.052
 
             1996   1997
 
January      0.055  0.027
February     0.050  0.023
March        0.046  0.020
April        0.039  0.014
May          0.037  0.010
June         0.036  0.006
July         0.040  0.006
August       0.035    -
September    0.031    -
October      0.031    -
November     0.030    -
December     0.027    -
 
 
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.

http://www.open.gov.uk/inrev/irhome.htm