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This table shows the monthly Retail Price Indices that are used for calculating the indexation allowance on capital gains.
Indexation was replaced by taper relief for individuals and trusts from
April 1998 but continues to be applied to limited company capital gains.
|
Jan |
Feb |
Mar |
April |
May |
June |
July |
Aug |
Sep |
Oct |
Nov |
Dec |
1982 |
|
|
79.44 |
81.04 |
81.62 |
81.85 |
81.88 |
81.90 |
81.85 |
82.26 |
82.66 |
82.51 |
1983 |
82.61 |
82.97 |
83.12 |
84.28 |
84.64 |
84.84 |
85.30 |
85.68 |
86.06 |
86.36 |
86.67 |
86.89 |
1984 |
86.84 |
87.20 |
87.48 |
88.64 |
88.97 |
89.20 |
89.10 |
89.94 |
90.11 |
90.67 |
90.95 |
90.87 |
1985 |
91.20 |
91.94 |
92.80 |
94.78 |
95.21 |
95.41 |
95.23 |
95.49 |
95.44 |
95.59 |
95.92 |
96.05 |
1986 |
96.25 |
96.60 |
96.73 |
97.67 |
97.85 |
97.79 |
97.52 |
97.82 |
98.30 |
98.45 |
99.29 |
99.62 |
1987 |
100.0 |
100.4 |
100.6 |
101.8 |
101.9 |
101.9 |
101.8 |
102.1 |
102.4 |
102.9 |
103.4 |
103.3 |
1988 |
103.3 |
103.7 |
104.1 |
105.8 |
106.2 |
106.6 |
106.7 |
107.9 |
108.4 |
109.5 |
110.0 |
110.3 |
1989 |
111.0 |
111.8 |
112.3 |
114.3 |
115.0 |
115.4 |
115.5 |
115.8 |
116.6 |
117.58 |
118.5 |
118.8 |
1990 |
119.5 |
120.2 |
121.4 |
125.1 |
126.2 |
126.7 |
126.8 |
128.1 |
129.3 |
130.3 |
130.0 |
129.9 |
1991 |
130.2 |
130.9 |
131.4 |
133.1 |
133.5 |
134.1 |
133.8 |
134.1 |
134.6 |
135.1 |
135.6 |
135.7 |
1992 |
135.6 |
136.3 |
136.7 |
138.8 |
139.3 |
139.3 |
138.8 |
138.9 |
139.4 |
139.9 |
139.7 |
139.2 |
1993 |
137.9 |
138.8 |
139.9 |
140.6 |
141.1 |
141.0 |
140.7 |
141.3 |
141.9 |
141.8 |
141.6 |
141.9 |
1994 |
141.3 |
142.1 |
142.5 |
144.2 |
144.7 |
144.7 |
144.0 |
144.7 |
145.0 |
145.2 |
145.3 |
146.0 |
1995 |
146.0 |
146.9 |
147.5 |
149.0 |
149.6 |
149.8 |
149.1 |
149.9 |
150.6 |
149.8 |
149.8 |
150.7 |
1996 |
150.2 |
150.9 |
151.5 |
152.6 |
152.9 |
153.0 |
152.4 |
153.1 |
153.8 |
153.8 |
153.9 |
154.4 |
1997 |
154.4 |
155.0 |
155.4 |
156.3 |
156.9 |
157.5 |
157.5 |
158.5 |
159.3 |
159.5 |
159.6 |
160.0 |
1998 |
159.5 |
160.3 |
160.8 |
162.6 |
163.5 |
163.4 |
163.0 |
163.7 |
164.4 |
164.5 |
164.4 |
164.4 |
1999 |
163.4 |
163.7 |
164.1 |
165.2 |
165.6 |
165.6 |
165.1 |
165.5 |
166.2 |
166.5 |
166.7 |
167.3 |
|
Jan |
Feb |
Mar |
April |
May |
June |
July |
Aug |
Sep |
Oct |
Nov |
Dec |
2000 |
166.6 |
167.5 |
168.4 |
170.1 |
170.7 |
171.1 |
170.5 |
170.5 |
171.7 |
171.6 |
172.1 |
172.2 |
2001 |
171.1 |
172.0 |
172.2 |
173.1 |
174.2 |
174.4 |
173.3 |
174.0 |
174.6 |
174.3 |
173.6 |
173.4 |
2002 |
173.3 |
173.8 |
174.5 |
175.7 |
176.2 |
176.2 |
175.9 |
176.4 |
177.6 |
177.9 |
178.2 |
178.5 |
2003 |
174.4 |
179.3 |
179.9 |
181.2 |
181.5 |
181.3 |
181.3 |
181.6 |
182.5 |
182.6 |
182.7 |
183.5 |
2004 |
183.1 |
183.8 |
184.6 |
185.7 |
186.5 |
186.8 |
186.8 |
187.4 |
188.1 |
188.6 |
189.0 |
189.9 |
2005 |
188.9 |
189.6 |
190.5 |
191.6 |
192.0 |
192.2 |
192.2 |
192.6 |
193.1 |
193.3 |
193.6 |
194.1 |
2006 |
193.4 |
194.2 |
195.0 |
196.5 |
197.7 |
198.50 |
198.5 |
199.2 |
200.1 |
200.4 |
201.1 |
202.7 |
2007 |
201.6 |
203.1 |
204.4 |
205.4 |
206.2 |
207.3 |
206.1 |
207.3 |
208.0 |
208.9 |
209.7 |
210.9 |
2008 |
209.8 |
211.4 |
212.1 |
214.0 |
215.1 |
216.8 |
216.5 |
217.2 |
218.4 |
217.7 |
216.0 |
212.9 |
2009 |
210.1 |
211.4 |
211.3 |
211.5 |
212.8 |
213.4 |
213.4 |
214.4 |
215.3 |
216.0 |
216.6 |
218.0 |
2010 |
217.9 |
219.2 |
220.7 |
222.8 |
223.6 |
224.1 |
223.6 |
224.5 |
225.3 |
225.8 |
226.8 |
228.4 |
2011 |
229.0 |
231.3 |
232.5 |
234.4 |
235.2 |
235.2 |
234.7 |
236.1 |
237.9 |
238.0 |
238.5 |
239.4 |
2012 |
238.0 |
239.9 | 240.8 |
242.5 |
242.4 |
241.8 |
242.1 |
243.0 |
244.2 |
245.6 |
245.6 |
246.8 |
2013 |
245.8 |
247.6 | 248.7 |
249.5 |
250.0 |
249.7 |
249.7 |
251.0 |
251.9 |
251.9 |
252.1 |
253.4 |
| 2014 | 252.6 |
254.2 |
254.8 |
255.7 |
255.9 |
256.3 |
256.0 |
257.0 |
257.6 |
257.7 |
257.1 |
257.5 |
Jan |
Feb |
Mar |
April |
May |
June |
July |
Aug |
Sep |
Oct |
Nov |
Dec |
|
| 2015 | 255.4 |
256.7 |
257.1 |
258.0 |
258.5 |
258.9 |
258.6 |
259.8 |
259.6 |
259.6 |
259.8 |
260.6 |
| 2016 | 258.8 |
260.0 |
261.1 |
261.4 |
262.1 |
263.1 |
263.4 |
264.4 |
264.9 |
264.8 |
265.5 |
267.1 |
| 2017 | 265.5 |
268.4 |
269.3 |
270.6 |
271.7 |
272.3 |
272.9 |
274.7 |
275.1 |
275.3 |
275.8 |
278.1 |
| 2018 | 276.0 |
278.1 |
278.3 |
279.7 |
280.7 |
281.5 |
281.7 |
284.2 |
284.1 |
284.5 |
284.6 |
285.6 |
| 2019 | 283.0 |
285.0 |
285.1 |
288.2 |
289.2 |
289.6 |
289.5 |
291.7 |
291.0 |
290.4 |
291.0 |
291.9 |
2020 |
290.6 |
292.0 |
292.6 |
292.6 |
292.2 |
292.7 |
294.2 |
293.3 |
294.3 |
294.3 |
293.5 |
295.4 |
| 2021 | 294.6 |
296.0 |
296.9 |
301.1 |
301.9 |
304.0 |
305.5 |
307.4 |
308.6 |
312.0 |
314.3 |
317.7 |
| 2022 | 317.7 |
320.2 |
323.5 |
334.6 |
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For information about how indexation is calculated click here.
For information about taper relief and the rates available click here.