Guidance

Indexation Allowance - April 2016

Updated 23 February 2017

The value of the Retail Price Index, as published by the Office for National Statistics, for April 2016 is 261.4 (January 1987 = 100).

The indexed rise to be used in calculating the Indexation Allowance in respect of assets disposed of in April 2016 is as follows:

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.164	2.010	1.866	1.716	1.614	1.530
February	-	2.151	1.998	1.843	1.706	1.604	1.521
March	2.290	2.145	1.988	1.817	1.702	1.598	1.511
April	2.226	2.101	1.949	1.758	1.676	1.568	1.471
May	2.203	2.088	1.938	1.746	1.672	1.565	1.461
June	2.194	2.081	1.930	1.740	1.673	1.565	1.452
July	2.193	2.065	1.934	1.745	1.681	1.568	1.450
August	2.192	2.051	1.906	1.738	1.672	1.560	1.423
September	2.194	2.037	1.901	1.739	1.659	1.553	1.411
October	2.178	2.027	1.883	1.735	1.655	1.540	1.387
November	2.162	2.016	1.874	1.725	1.633	1.528	1.376
December	2.168	2.008	1.876	1.722	1.624	1.530	1.370

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.355	1.187	1.008	0.928	0.896	0.850	0.790
February	1.338	1.175	0.997	0.918	0.883	0.840	0.779
March	1.328	1.153	0.989	0.912	0.877	0.834	0.772
April	1.287	1.090	0.964	0.883	0.859	0.813	0.754
May	1.273	1.071	0.958	0.877	0.853	0.806	0.747
June	1.265	1.063	0.949	0.877	0.854	0.806	0.745
July	1.263	1.062	0.954	0.883	0.858	0.815	0.753
August	1.257	1.041	0.949	0.882	0.850	0.806	0.744
September	1.242	1.022	0.942	0.875	0.842	0.803	0.736
October	1.225	1.006	0.935	0.868	0.843	0.800	0.745
November	1.206	1.011	0.928	0.871	0.846	0.799	0.745
December	1.200	1.012	0.926	0.878	0.842	0.790	0.735

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.740	0.693	0.639	0.600	0.569	0.528	0.508
February	0.732	0.686	0.631	0.597	0.561	0.520	0.504
March	0.725	0.682	0.626	0.593	0.552	0.518	0.498
April	0.713	0.672	0.608	0.582	0.537	0.510	0.488
May	0.710	0.666	0.599	0.579	0.531	0.501	0.484
June	0.708	0.660	0.600	0.579	0.528	0.499	0.484
July	0.715	0.660	0.604	0.583	0.533	0.508	0.486
August	0.707	0.649	0.597	0.579	0.533	0.502	0.482
September	0.700	0.641	0.590	0.573	0.522	0.497	0.472
October	0.700	0.639	0.589	0.570	0.523	0.500	0.469
November	0.699	0.638	0.590	0.568	0.519	0.506	0.467
December	0.693	0.634	0.590	0.562	0.518	0.507	0.464

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.465	0.428	0.384	0.352	0.297	0.246	0.244
February	0.458	0.422	0.379	0.346	0.287	0.237	0.237
March	0.453	0.416	0.372	0.341	0.279	0.232	0.237
April	0.443	0.408	0.364	0.330	0.273	0.221	0.236
May	0.440	0.402	0.361	0.322	0.268	0.215	0.228
June	0.442	0.399	0.360	0.317	0.261	0.206	0.225
July	0.442	0.399	0.360	0.317	0.268	0.207	0.225
August	0.439	0.395	0.357	0.312	0.261	0.203	0.219
September	0.432	0.390	0.354	0.306	0.257	0.197	0.214
October	0.432	0.386	0.352	0.304	0.251	0.201	0.210
November	0.431	0.383	0.350	0.300	0.247	0.210	0.207
December	0.425	0.377	0.347	0.290	0.239	0.228	0.199

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.200	0.141	0.098	0.063	0.035	0.023	0.010
February	0.193	0.130	0.090	0.056	0.028	0.018	0.005
March	0.184	0.124	0.086	0.051	0.026	0.017	0.001
April	0.173	0.115	0.078	0.048	0.022	0.013	Nil
May	0.169	0.111	0.078	0.046	0.021	0.011
June	0.166	0.111	0.081	0.047	0.020	0.010
July	0.169	0.114	0.080	0.047	0.021	0.011
August	0.164	0.107	0.076	0.041	0.017	0.006
September	0.160	0.099	0.070	0.038	0.015	0.007
October	0.158	0.098	0.064	0.038	0.014	0.007
November	0.153	0.096	0.064	0.037	0.017	0.006
December	0.144	0.092	0.059	0.035	0.015	0.003