Guidance

Indexation Allowance - December 2015

Updated 21 January 2016

The value of the Retail Price Index, as published by the Office for National Statistics, for December 2015 is 260.6 (January 1987 = 100).

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

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.155	2.001	1.857	1.708	1.606	1.523
February	-	2.141	1.989	1.834	1.698	1.596	1.513
March	2.280	2.135	1.979	1.808	1.694	1.590	1.503
April	2.216	2.092	1.940	1.750	1.668	1.560	1.463
May	2.193	2.079	1.929	1.737	1.663	1.557	1.454
June	2.184	2.072	1.921	1.731	1.665	1.557	1.445
July	2.183	2.055	1.925	1.736	1.672	1.560	1.442
August	2.182	2.042	1.898	1.729	1.664	1.552	1.415
September	2.184	2.028	1.892	1.731	1.651	1.545	1.404
October	2.168	2.018	1.874	1.726	1.647	1.533	1.380
November	2.153	2.007	1.865	1.717	1.625	1.520	1.369
December	2.158	1.999	1.868	1.713	1.616	1.523	1.363

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.348	1.181	1.002	0.922	0.890	0.844	0.785
February	1.331	1.168	0.991	0.912	0.878	0.834	0.774
March	1.321	1.147	0.983	0.906	0.871	0.829	0.767
April	1.280	1.083	0.958	0.878	0.853	0.807	0.749
May	1.266	1.065	0.952	0.871	0.847	0.801	0.742
June	1.258	1.057	0.943	0.871	0.848	0.801	0.740
July	1.256	1.055	0.948	0.878	0.852	0.810	0.748
August	1.250	1.034	0.943	0.876	0.844	0.801	0.738
September	1.235	1.015	0.936	0.869	0.837	0.797	0.730
October	1.218	1.000	0.929	0.863	0.838	0.795	0.740
November	1.199	1.005	0.922	0.865	0.840	0.794	0.740
December	1.194	1.006	0.920	0.872	0.837	0.785	0.729

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.735	0.688	0.634	0.595	0.564	0.523	0.504
February	0.727	0.681	0.626	0.592	0.556	0.515	0.499
March	0.720	0.677	0.621	0.588	0.548	0.513	0.493
April	0.708	0.667	0.603	0.577	0.532	0.505	0.483
May	0.704	0.661	0.594	0.574	0.527	0.496	0.479
June	0.703	0.655	0.595	0.574	0.523	0.494	0.479
July	0.710	0.655	0.599	0.578	0.528	0.504	0.482
August	0.702	0.644	0.592	0.575	0.528	0.498	0.477
September	0.694	0.636	0.585	0.568	0.518	0.493	0.467
October	0.694	0.634	0.584	0.565	0.519	0.495	0.465
November	0.693	0.633	0.585	0.563	0.514	0.501	0.462
December	0.688	0.629	0.585	0.558	0.513	0.503	0.460

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.461	0.423	0.380	0.347	0.293	0.242	0.240
February	0.453	0.418	0.374	0.342	0.283	0.233	0.233
March	0.449	0.412	0.368	0.336	0.275	0.229	0.233
April	0.438	0.403	0.360	0.326	0.269	0.218	0.232
May	0.436	0.397	0.357	0.318	0.264	0.212	0.225
June	0.437	0.395	0.356	0.313	0.257	0.202	0.221
July	0.437	0.395	0.356	0.313	0.264	0.204	0.221
August	0.435	0.391	0.353	0.308	0.257	0.200	0.215
September	0.428	0.385	0.350	0.302	0.253	0.193	0.210
October	0.427	0.382	0.348	0.300	0.247	0.197	0.206
November	0.426	0.379	0.346	0.296	0.243	0.206	0.203
December	0.420	0.372	0.343	0.286	0.236	0.224	0.195

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.196	0.138	0.095	0.060	0.032	0.020
February	0.189	0.127	0.086	0.053	0.025	0.015
March	0.181	0.121	0.082	0.048	0.023	0.014
April	0.170	0.112	0.075	0.044	0.019	0.010
May	0.165	0.108	0.075	0.042	0.018	0.008
June	0.163	0.108	0.078	0.044	0.017	0.007
July	0.165	0.110	0.076	0.044	0.018	0.008
August	0.161	0.104	0.072	0.038	0.014	0.003
September	0.157	0.095	0.067	0.035	0.012	0.004
October	0.154	0.095	0.061	0.035	0.011	0.004
November	0.149	0.093	0.061	0.034	0.014	0.003
December	0.141	0.089	0.056	0.032	0.012	Nil