Guidance

Indexation Allowance - July 2015

Updated 21 January 2016

The value of the Retail Price Index, as published by the Office for National Statistics, for July 2015 is 258.6 (January 1987 = 100).

The indexed rise to be used in calculating the Indexation Allowance in respect of assets disposed of in July 2015 is as follows:

Years 1982 to 1988

Month	1982	1983	1984	1985	1986	1987	1988
January	-	2.130	1.978	1.835	1.687	1.586	1.503
February	-	2.117	1.966	1.813	1.677	1.576	1.494
March	2.255	2.111	1.956	1.787	1.673	1.571	1.484
April	2.191	2.068	1.917	1.728	1.648	1.540	1.444
May	2.168	2.055	1.906	1.716	1.643	1.538	1.435
June	2.159	2.048	1.899	1.710	1.644	1.538	1.426
July	2.158	2.032	1.902	1.715	1.652	1.540	1.424
August	2.157	2.018	1.875	1.708	1.644	1.533	1.397
September	2.159	2.005	1.870	1.710	1.631	1.525	1.386
October	2.144	1.994	1.852	1.705	1.627	1.513	1.362
November	2.128	1.984	1.843	1.696	1.604	1.501	1.351
December	2.134	1.976	1.846	1.692	1.596	1.503	1.345

Years 1989 to 1995

Month	1989	1990	1991	1992	1993	1994	1995
January	1.330	1.164	0.986	0.907	0.875	0.830	0.771
February	1.313	1.151	0.976	0.897	0.863	0.820	0.760
March	1.303	1.130	0.968	0.892	0.856	0.815	0.753
April	1.262	1.067	0.943	0.863	0.839	0.793	0.736
May	1.249	1.049	0.937	0.856	0.833	0.787	0.729
June	1.241	1.041	0.928	0.856	0.834	0.787	0.726
July	1.239	1.039	0.933	0.863	0.838	0.796	0.734
August	1.233	1.019	0.928	0.862	0.830	0.787	0.725
September	1.218	1.000	0.921	0.855	0.822	0.783	0.717
October	1.201	0.985	0.914	0.848	0.824	0.781	0.726
November	1.182	0.989	0.907	0.851	0.826	0.780	0.726
December	1.177	0.991	0.906	0.858	0.822	0.771	0.716

Years 1996 to 2002

Month	1996	1997	1998	1999	2000	2001	2002
January	0.722	0.675	0.621	0.583	0.552	0.511	0.492
February	0.714	0.668	0.613	0.580	0.544	0.503	0.488
March	0.707	0.664	0.608	0.576	0.536	0.502	0.482
April	0.695	0.655	0.590	0.565	0.520	0.494	0.472
May	0.691	0.648	0.582	0.562	0.515	0.485	0.468
June	0.690	0.642	0.583	0.562	0.511	0.483	0.468
July	0.697	0.642	0.587	0.566	0.517	0.492	0.470
August	0.689	0.632	0.580	0.563	0.517	0.486	0.466
September	0.681	0.623	0.573	0.556	0.506	0.481	0.456
October	0.681	0.621	0.572	0.553	0.507	0.484	0.454
November	0.680	0.620	0.573	0.551	0.503	0.490	0.451
December	0.675	0.616	0.573	0.546	0.502	0.491	0.449

Years 2003 to 2009

Month	2003	2004	2005	2006	2007	2008	2009
January	0.450	0.412	0.369	0.337	0.283	0.233	0.231
February	0.442	0.407	0.364	0.332	0.273	0.223	0.223
March	0.437	0.401	0.357	0.326	0.265	0.219	0.224
April	0.427	0.393	0.350	0.316	0.259	0.208	0.223
May	0.425	0.387	0.347	0.308	0.254	0.202	0.215
June	0.426	0.384	0.345	0.303	0.247	0.193	0.212
July	0.426	0.384	0.345	0.303	0.255	0.194	0.212
August	0.424	0.380	0.343	0.298	0.247	0.191	0.206
September	0.416	0.375	0.339	0.292	0.243	0.184	0.201
October	0.416	0.371	0.338	0.290	0.238	0.188	0.197
November	0.415	0.368	0.336	0.286	0.233	0.197	0.194
December	0.409	0.362	0.332	0.276	0.226	0.215	0.186

Years 2010 to 2016

Month	2010	2011	2012	2013	2014	2015
January	0.187	0.129	0.087	0.052	0.024	0.013
February	0.180	0.118	0.078	0.044	0.017	0.007
March	0.172	0.112	0.074	0.040	0.015	0.006
April	0.161	0.103	0.066	0.036	0.011	0.002
May	0.157	0.099	0.067	0.034	0.011	0.000
June	0.154	0.099	0.069	0.036	0.010	Nil
July	0.157	0.102	0.068	0.036	0.010	Nil
August	0.152	0.095	0.064	0.030	0.006
September	0.148	0.087	0.059	0.027	0.004
October	0.145	0.087	0.053	0.027	0.003
November	0.140	0.084	0.053	0.026	0.006
December	0.132	0.080	0.048	0.024	0.004