Guidance

Indexation Allowance - December 2016

Updated 23 February 2017

The value of the Retail Price Index, as published by the Office for National Statistics, for December 2016 is 267.1 (January 1987 = 100).

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

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.233	2.076	1.929	1.775	1.671	1.586
February	-	2.219	2.063	1.905	1.765	1.660	1.576
March	2.362	2.214	2.053	1.878	1.761	1.655	1.566
April	2.296	2.169	2.013	1.818	1.735	1.624	1.525
May	2.272	2.156	2.002	1.805	1.730	1.621	1.515
June	2.263	2.148	1.994	1.799	1.731	1.621	1.506
July	2.262	2.131	1.998	1.805	1.739	1.624	1.503
August	2.261	2.117	1.970	1.797	1.731	1.616	1.475
September	2.263	2.104	1.964	1.799	1.717	1.608	1.464
October	2.247	2.093	1.946	1.794	1.713	1.596	1.439
November	2.231	2.082	1.937	1.785	1.690	1.583	1.428
December	2.237	2.074	1.939	1.781	1.681	1.586	1.422

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.406	1.235	1.051	0.970	0.937	0.890	0.829
February	1.389	1.222	1.040	0.960	0.924	0.880	0.818
March	1.378	1.200	1.033	0.954	0.917	0.874	0.811
April	1.337	1.135	1.007	0.924	0.900	0.852	0.793
May	1.323	1.116	1.001	0.917	0.893	0.846	0.785
June	1.315	1.108	0.992	0.917	0.894	0.846	0.783
July	1.313	1.106	0.996	0.924	0.898	0.855	0.791
August	1.307	1.085	0.992	0.923	0.890	0.846	0.782
September	1.291	1.066	0.984	0.916	0.882	0.842	0.774
October	1.273	1.050	0.977	0.909	0.884	0.840	0.783
November	1.254	1.055	0.970	0.912	0.886	0.838	0.783
December	1.248	1.056	0.968	0.919	0.882	0.829	0.772

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.778	0.730	0.675	0.635	0.603	0.561	0.541
February	0.770	0.723	0.666	0.632	0.595	0.553	0.537
March	0.763	0.719	0.661	0.628	0.586	0.551	0.531
April	0.750	0.709	0.643	0.617	0.570	0.543	0.520
May	0.747	0.702	0.634	0.613	0.565	0.533	0.516
June	0.746	0.696	0.635	0.613	0.561	0.532	0.516
July	0.753	0.696	0.639	0.618	0.567	0.541	0.518
August	0.745	0.685	0.632	0.614	0.567	0.535	0.514
September	0.737	0.677	0.625	0.607	0.556	0.530	0.504
October	0.737	0.675	0.624	0.604	0.557	0.532	0.501
November	0.736	0.674	0.625	0.602	0.552	0.539	0.499
December	0.730	0.669	0.625	0.597	0.551	0.540	0.496

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.497	0.459	0.414	0.381	0.325	0.273	0.271
February	0.490	0.453	0.409	0.375	0.315	0.263	0.263
March	0.485	0.447	0.402	0.370	0.307	0.259	0.264
April	0.474	0.438	0.394	0.359	0.300	0.248	0.263
May	0.472	0.432	0.391	0.351	0.295	0.242	0.255
June	0.473	0.430	0.390	0.346	0.288	0.232	0.252
July	0.473	0.430	0.390	0.346	0.296	0.234	0.252
August	0.471	0.425	0.387	0.341	0.288	0.230	0.246
September	0.464	0.420	0.383	0.335	0.284	0.223	0.241
October	0.463	0.416	0.382	0.333	0.279	0.227	0.237
November	0.462	0.413	0.380	0.328	0.274	0.237	0.233
December	0.456	0.407	0.376	0.318	0.266	0.255	0.225

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.226	0.166	0.122	0.087	0.057	0.046	0.032
February	0.219	0.155	0.113	0.079	0.051	0.041	0.027
March	0.210	0.149	0.109	0.074	0.048	0.039	0.023
April	0.199	0.140	0.101	0.071	0.045	0.035	0.022
May	0.195	0.136	0.102	0.068	0.044	0.033	0.019
June	0.192	0.136	0.105	0.070	0.042	0.032	0.015
July	0.195	0.138	0.103	0.070	0.043	0.033	0.014
August	0.190	0.131	0.099	0.064	0.039	0.028	0.010
September	0.186	0.123	0.094	0.060	0.037	0.029	0.008
October	0.183	0.122	0.088	0.060	0.036	0.029	0.009
November	0.178	0.120	0.088	0.060	0.039	0.028	0.006
December	0.169	0.116	0.082	0.057	0.037	0.025	Nil