Guidance

Indexation Allowance - September 2015

Updated 21 January 2016

The value of the Retail Price Index, as published by the Office for National Statistics, for September 2015 is 259.6 (January 1987 = 100).

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

1. Years 1982 to 1988

Month	1982	1983	1984	1985	1986	1987	1988
January	-	2.142	1.989	1.846	1.697	1.596	1.513
February	-	2.129	1.977	1.824	1.687	1.586	1.503
March	2.268	2.123	1.968	1.797	1.684	1.581	1.494
April	2.203	2.080	1.929	1.739	1.658	1.550	1.454
May	2.181	2.067	1.918	1.727	1.653	1.548	1.444
June	2.172	2.060	1.910	1.721	1.655	1.548	1.435
July	2.171	2.043	1.914	1.726	1.662	1.550	1.433
August	2.170	2.030	1.886	1.719	1.654	1.543	1.406
September	2.172	2.017	1.881	1.720	1.641	1.535	1.395
October	2.156	2.006	1.863	1.716	1.637	1.523	1.371
November	2.141	1.995	1.854	1.706	1.615	1.511	1.360
December	2.146	1.988	1.857	1.703	1.606	1.513	1.354

2. Years 1989 to 1995

Month	1989	1990	1991	1992	1993	1994	1995
January	1.339	1.172	0.994	0.914	0.883	0.837	0.778
February	1.322	1.160	0.983	0.905	0.870	0.827	0.767
March	1.312	1.138	0.976	0.899	0.864	0.822	0.760
April	1.271	1.075	0.950	0.870	0.846	0.800	0.742
May	1.257	1.057	0.945	0.864	0.840	0.794	0.735
June	1.250	1.049	0.936	0.864	0.841	0.794	0.733
July	1.248	1.047	0.940	0.870	0.845	0.803	0.741
August	1.242	1.027	0.936	0.869	0.837	0.794	0.732
September	1.226	1.008	0.929	0.862	0.829	0.790	0.724
October	1.209	0.992	0.922	0.856	0.831	0.788	0.733
November	1.191	0.997	0.914	0.858	0.833	0.787	0.733
December	1.185	0.998	0.913	0.865	0.829	0.778	0.723

3. Years 1996 to 2002

Month	1996	1997	1998	1999	2000	2001	2002
January	0.728	0.681	0.628	0.589	0.558	0.517	0.498
February	0.720	0.675	0.619	0.586	0.550	0.509	0.494
March	0.714	0.671	0.614	0.582	0.542	0.508	0.488
April	0.701	0.661	0.597	0.571	0.526	0.500	0.478
May	0.698	0.655	0.588	0.568	0.521	0.490	0.473
June	0.697	0.648	0.589	0.568	0.517	0.489	0.473
July	0.703	0.648	0.593	0.572	0.523	0.498	0.476
August	0.696	0.638	0.586	0.569	0.523	0.492	0.472
September	0.688	0.630	0.579	0.562	0.512	0.487	0.462
October	0.688	0.628	0.578	0.559	0.513	0.489	0.459
November	0.687	0.627	0.579	0.557	0.508	0.495	0.457
December	0.681	0.623	0.579	0.552	0.508	0.497	0.454

4. Years 2003 to 2009

Month	2003	2004	2005	2006	2007	2008	2009
January	0.455	0.418	0.374	0.342	0.288	0.237	0.236
February	0.448	0.412	0.369	0.337	0.278	0.228	0.228
March	0.443	0.406	0.363	0.331	0.270	0.224	0.229
April	0.433	0.398	0.355	0.321	0.264	0.213	0.227
May	0.430	0.392	0.352	0.313	0.259	0.207	0.220
June	0.432	0.390	0.351	0.308	0.252	0.197	0.216
July	0.432	0.390	0.351	0.308	0.260	0.199	0.216
August	0.430	0.385	0.348	0.303	0.252	0.195	0.211
September	0.422	0.380	0.344	0.297	0.248	0.189	0.206
October	0.422	0.376	0.343	0.295	0.243	0.192	0.202
November	0.421	0.374	0.341	0.291	0.238	0.202	0.199
December	0.415	0.367	0.337	0.281	0.231	0.219	0.191

5. Years 2010 to 2016

Month	2010	2011	2012	2013	2014	2015	2016
January	0.191	0.134	0.091	0.056	0.028	0.016
February	0.184	0.122	0.082	0.048	0.021	0.011
March	0.176	0.117	0.078	0.044	0.019	0.010
April	0.165	0.108	0.071	0.040	0.015	0.006
May	0.161	0.104	0.071	0.038	0.014	0.004
June	0.158	0.104	0.074	0.040	0.013	0.003
July	0.161	0.106	0.072	0.040	0.014	0.004
August	0.156	0.100	0.068	0.034	0.010	Nil
September	0.152	0.091	0.063	0.031	0.008	Nil
October	0.150	0.091	0.057	0.031	0.007
November	0.145	0.088	0.057	0.030	0.010
December	0.137	0.084	0.052	0.028	0.008