Unable to create a Filtered Index on a Computed Column In a previous question of mine, Is it a good idea to disable lock escalation while adding new calculated columns to a table?, I am creating a computed column:

ALTER TABLE dbo.tblBGiftVoucherItem
ADD isUsGift AS CAST
(
    ISNULL(
        CASE WHEN sintMarketID = 2 
            AND strType = 'CARD'
            AND strTier1 LIKE 'GG%' 
        THEN 1 
        ELSE 0 
        END
    , 0) 
    AS BIT
) PERSISTED;


The calculated column is PERSISTED, and according to computed_column_definition (Transact-SQL):


  PERSISTED
  
  Specifies that the Database Engine will physically store the computed
  values in the table, and update the values when any other columns on
  which the computed column depends are updated. Marking a computed
  column as PERSISTED allows an index to be created on a computed column
  that is deterministic, but not precise. For more information, see
  Indexes on Computed Columns. Any computed columns used as partitioning
  columns of a partitioned table must be explicitly marked PERSISTED.
  computed_column_expression must be deterministic when PERSISTED is
  specified.


But when I try to create an index on my column I get the following error:

CREATE INDEX FIX_tblBGiftVoucherItem_incl
ON dbo.tblBGiftVoucherItem (strItemNo) 
INCLUDE (strTier3)
WHERE isUsGift = 1;



  Filtered index 'FIX_tblBGiftVoucherItem_incl' cannot be created on 
  table 'dbo.tblBGiftVoucherItem' because the column 'isUsGift' in the
  filter expression is a computed column.   Rewrite the filter
  expression so that it does not include this column.


How can I create a filtered index on a computed column?

or 

Is there an alternative solution?
Unfortunately as of SQL Server 2014, there is no ability to create a Filtered Index where the Filter is on a Computed Column (regardless of whether or not it is persisted).

There has been a Connect Item open since 2009, so please go ahead and vote for it. Maybe Microsoft will fix this one day.

Aaron Bertrand has an article that covers a number of other issues with Filtered Indexes.