Guidance

Indexation Allowance - August 2016

Updated 23 February 2017

The value of the Retail Price Index, as published by the Office for National Statistics, for August 2016 is 264.4 (January 1987 = 100).

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

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.201	2.045	1.899	1.747	1.644	1.560
February	-	2.187	2.032	1.876	1.737	1.633	1.550
March	2.328	2.181	2.022	1.849	1.733	1.628	1.540
April	2.263	2.137	1.983	1.790	1.707	1.597	1.499
May	2.239	2.124	1.972	1.777	1.702	1.595	1.490
June	2.230	2.116	1.964	1.771	1.704	1.595	1.480
July	2.229	2.100	1.967	1.776	1.711	1.597	1.478
August	2.228	2.086	1.940	1.769	1.703	1.590	1.450
September	2.230	2.072	1.934	1.770	1.690	1.582	1.439
October	2.214	2.062	1.916	1.766	1.686	1.569	1.415
November	2.199	2.051	1.907	1.756	1.663	1.557	1.404
December	2.204	2.043	1.910	1.753	1.654	1.560	1.397

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.382	1.213	1.031	0.950	0.917	0.871	0.811
February	1.365	1.200	1.020	0.940	0.905	0.861	0.800
March	1.354	1.178	1.012	0.934	0.898	0.855	0.793
April	1.313	1.114	0.986	0.905	0.881	0.834	0.774
May	1.299	1.095	0.981	0.898	0.874	0.827	0.767
June	1.291	1.087	0.972	0.898	0.875	0.827	0.765
July	1.289	1.085	0.976	0.905	0.879	0.836	0.773
August	1.283	1.064	0.972	0.904	0.871	0.827	0.764
September	1.268	1.045	0.964	0.897	0.863	0.823	0.756
October	1.250	1.029	0.957	0.890	0.865	0.821	0.765
November	1.231	1.034	0.950	0.893	0.867	0.820	0.765
December	1.226	1.035	0.948	0.899	0.863	0.811	0.754

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.760	0.712	0.658	0.618	0.587	0.545	0.526
February	0.752	0.706	0.649	0.615	0.579	0.537	0.521
March	0.745	0.701	0.644	0.611	0.570	0.535	0.515
April	0.733	0.692	0.626	0.600	0.554	0.527	0.505
May	0.729	0.685	0.617	0.597	0.549	0.518	0.501
June	0.728	0.679	0.618	0.597	0.545	0.516	0.501
July	0.735	0.679	0.622	0.601	0.551	0.526	0.503
August	0.727	0.668	0.615	0.598	0.551	0.520	0.499
September	0.719	0.660	0.608	0.591	0.540	0.514	0.489
October	0.719	0.658	0.607	0.588	0.541	0.517	0.486
November	0.718	0.657	0.608	0.586	0.536	0.523	0.484
December	0.712	0.653	0.608	0.580	0.535	0.525	0.481

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.482	0.444	0.400	0.367	0.312	0.260	0.258
February	0.475	0.439	0.395	0.361	0.302	0.251	0.251
March	0.470	0.432	0.388	0.356	0.294	0.247	0.251
April	0.459	0.424	0.380	0.346	0.287	0.236	0.250
May	0.457	0.418	0.377	0.337	0.282	0.229	0.242
June	0.458	0.415	0.376	0.332	0.275	0.220	0.239
July	0.458	0.415	0.376	0.332	0.283	0.221	0.239
August	0.456	0.411	0.373	0.327	0.275	0.217	0.233
September	0.449	0.406	0.369	0.321	0.271	0.211	0.228
October	0.448	0.402	0.368	0.319	0.266	0.215	0.224
November	0.447	0.399	0.366	0.315	0.261	0.224	0.221
December	0.441	0.392	0.362	0.304	0.254	0.242	0.213

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.213	0.155	0.111	0.076	0.047	0.035	0.022
February	0.206	0.143	0.102	0.068	0.040	0.030	0.017
March	0.198	0.137	0.098	0.063	0.038	0.028	0.013
April	0.187	0.128	0.090	0.060	0.034	0.025	0.011
May	0.182	0.124	0.091	0.058	0.033	0.023	0.009
June	0.180	0.124	0.093	0.059	0.032	0.021	0.005
July	0.182	0.127	0.092	0.059	0.033	0.022	0.004
August	0.178	0.120	0.088	0.053	0.029	0.018	Nil
September	0.174	0.111	0.083	0.050	0.026	0.018
October	0.171	0.111	0.077	0.050	0.026	0.019
November	0.166	0.109	0.077	0.049	0.028	0.018
December	0.158	0.104	0.071	0.047	0.027	0.015