INLAND REVENUE
Press Release 130/97 of 10 December 1997
 
    CAPITAL GAINS TAX INDEXATION ALLOWANCE: NOVEMBER 1997
 
The value of the retail prices index, as published by the Office for 
National Statistics, for November 1997 is 159.6 (January 1987 = 100).
 
The indexed rise to be used in calculating the indexation allowance 
in respect of assets disposed of in October 1997 is as follows:
 
RI MONTH                           RI YEAR
           1982   1983   1984   1985   1986   1987   1988
January    -      0.932  0.838  0.750  0.658  0.596  0.545
February   -      0.924  0.830  0.736  0.652  0.590  0.539
March      1.009  0.920  0.824  0.720  0.650  0.586  0.533
April      0.969  0.894  0.800  0.684  0.634  0.568  0.509
May        0.955  0.886  0.794  0.676  0.631  0.566  0.503
June       0.950  0.881  0.789  0.673  0.632  0.566  0.497
July       0.949  0.871  0.791  0.676  0.637  0.568  0.496
August     0.949  0.863  0.775  0.671  0.632  0.563  0.479
September  0.950  0.855  0.771  0.672  0.624  0.559  0.472
October    0.940  0.848  0.760  0.670  0.621  0.551  0.458
November   0.931  0.842  0.755  0.664  0.607  0.544  0.451
December   0.934  0.837  0.756  0.662  0.602  0.545  0.447
 
           1989   1990   1991   1992   1993   1994   1995
 
January    0.438  0.336  0.226  0.177  0.157  0.130  0.093
February   0.428  0.328  0.219  0.171  0.150  0.123  0.086
March      0.421  0.315  0.215  0.168  0.146  0.120  0.082
April      0.396  0.276  0.199  0.150  0.135  0.107  0.071
May        0.388  0.265  0.196  0.146  0.131  0.103  0.067
June       0.383  0.260  0.190  0.146  0.132  0.103  0.065
July       0.382  0.259  0.193  0.150  0.134  0.108  0.070
August     0.378  0.246  0.190  0.149  0.130  0.103  0.065
September  0.369  0.234  0.186  0.145  0.125  0.101  0.060
October    0.358  0.225  0.181  0.141  0.126  0.099  0.065
November   0.347  0.228  0.177  0.142  0.127  0.098  0.065
December   0.343  0.229  0.176  0.147  0.125  0.093  0.059
 
           1996   1997
 
January    0.063  0.034
February   0.058  0.030
March      0.053  0.027
April      0.046  0.021
May        0.044  0.017
June       0.043  0.013
July       0.047  0.013
August     0.042  0.007
September  0.038  0.002
October    0.038  0.001
November   0.037  -
December   0.034  -
 
 
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          
 
http://www.open.gov.uk/inrev/irhome.htm