Guidance

Indexation Allowance - October 2015

Updated 21 January 2016

The value of the Retail Price Index, as published by the Office for National Statistics, for October 2015 is 259.5 (January 1987 = 100).

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

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.141	1.988	1.845	1.696	1.595	1.512
February	-	2.128	1.976	1.823	1.686	1.585	1.502
March	2.267	2.122	1.966	1.796	1.683	1.580	1.493
April	2.202	2.079	1.927	1.738	1.657	1.549	1.453
May	2.179	2.066	1.917	1.726	1.652	1.547	1.444
June	2.170	2.059	1.909	1.720	1.654	1.547	1.434
July	2.169	2.042	1.912	1.725	1.661	1.549	1.432
August	2.168	2.029	1.885	1.718	1.653	1.542	1.405
September	2.170	2.015	1.880	1.719	1.640	1.534	1.394
October	2.155	2.005	1.862	1.715	1.636	1.522	1.370
November	2.139	1.994	1.853	1.705	1.614	1.510	1.359
December	2.145	1.986	1.856	1.702	1.605	1.512	1.353

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.338	1.172	0.993	0.914	0.882	0.837	0.777
February	1.321	1.159	0.982	0.904	0.870	0.826	0.767
March	1.311	1.138	0.975	0.898	0.863	0.821	0.759
April	1.270	1.074	0.950	0.870	0.846	0.800	0.742
May	1.257	1.056	0.944	0.863	0.839	0.793	0.735
June	1.249	1.048	0.935	0.863	0.840	0.793	0.732
July	1.247	1.047	0.939	0.870	0.844	0.802	0.740
August	1.241	1.026	0.935	0.868	0.837	0.793	0.731
September	1.226	1.007	0.928	0.862	0.829	0.790	0.723
October	1.209	0.992	0.921	0.855	0.830	0.787	0.732
November	1.190	0.996	0.914	0.858	0.833	0.786	0.732
December	1.184	0.998	0.912	0.864	0.829	0.777	0.722

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.728	0.681	0.627	0.588	0.558	0.517	0.497
February	0.720	0.674	0.619	0.585	0.549	0.509	0.493
March	0.713	0.670	0.614	0.581	0.541	0.507	0.487
April	0.701	0.660	0.596	0.571	0.526	0.499	0.477
May	0.697	0.654	0.587	0.567	0.520	0.490	0.473
June	0.696	0.648	0.588	0.567	0.517	0.488	0.473
July	0.703	0.648	0.592	0.572	0.522	0.497	0.475
August	0.695	0.637	0.585	0.568	0.522	0.491	0.471
September	0.687	0.629	0.578	0.561	0.511	0.486	0.461
October	0.687	0.627	0.578	0.559	0.512	0.489	0.459
November	0.686	0.626	0.578	0.557	0.508	0.495	0.456
December	0.681	0.622	0.578	0.551	0.507	0.497	0.454

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.455	0.417	0.374	0.342	0.287	0.237	0.235
February	0.447	0.412	0.369	0.336	0.278	0.228	0.228
March	0.442	0.406	0.362	0.331	0.270	0.223	0.228
April	0.432	0.397	0.354	0.321	0.263	0.213	0.227
May	0.430	0.391	0.352	0.313	0.258	0.206	0.219
June	0.431	0.389	0.350	0.307	0.252	0.197	0.216
July	0.431	0.389	0.350	0.307	0.259	0.199	0.216
August	0.429	0.385	0.347	0.303	0.252	0.195	0.210
September	0.422	0.380	0.344	0.297	0.248	0.188	0.205
October	0.421	0.376	0.342	0.295	0.242	0.192	0.201
November	0.420	0.373	0.340	0.290	0.237	0.201	0.198
December	0.414	0.367	0.337	0.280	0.230	0.219	0.190

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.191	0.133	0.090	0.056	0.027	0.016
February	0.184	0.122	0.082	0.048	0.021	0.011
March	0.176	0.116	0.078	0.043	0.018	0.009
April	0.165	0.107	0.070	0.040	0.015	0.006
May	0.161	0.103	0.071	0.038	0.014	0.004
June	0.158	0.103	0.073	0.039	0.012	0.002
July	0.161	0.106	0.072	0.039	0.014	0.003
August	0.156	0.099	0.068	0.034	0.010	Nil
September	0.152	0.091	0.063	0.030	0.007	Nil
October	0.149	0.090	0.057	0.030	0.007	Nil
November	0.144	0.088	0.057	0.029	0.009
December	0.136	0.084	0.051	0.027	0.008