Miscellany

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  Sections 53 onwards of the Taxation of Chargeable Gains Tax Act 1992 provides for the indexation of capital gains in accordance with the formula set out in section 54. Every month the Revenue publishes a table which enables this indexation to be calculated and since November 1995 have published these tables on the internet (Inland Revenue PRESS RELEASE MENU). The tables are not, however, collected together on that site. This page attempts to do that.

Note that for individuals no indexation is available after April 1998: indexation continues after that date for corporations.

Please see the Note at the top of this page in relation to the tables below.