Guidance

Indexation Allowance - February 2016

Updated 23 February 2017

The value of the Retail Price Index, as published by the Office for National Statistics, for February 2016 is 260.00 (January 1987 = 100).

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

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.147	1.994	1.851	1.701	1.600	1.517
February	-	2.134	1.982	1.828	1.691	1.590	1.507
March	2.273	2.128	1.972	1.802	1.688	1.584	1.498
April	2.208	2.085	1.933	1.743	1.662	1.554	1.457
May	2.185	2.072	1.922	1.731	1.657	1.552	1.448
June	2.177	2.065	1.915	1.725	1.659	1.552	1.439
July	2.176	2.048	1.918	1.730	1.666	1.554	1.437
August	2.175	2.035	1.891	1.723	1.658	1.547	1.410
September	2.177	2.021	1.885	1.724	1.645	1.539	1.399
October	2.161	2.011	1.867	1.720	1.641	1.527	1.374
November	2.145	2.000	1.859	1.711	1.619	1.515	1.364
December	2.151	1.992	1.861	1.707	1.610	1.517	1.357

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.342	1.176	0.997	0.917	0.885	0.840	0.781
February	1.326	1.163	0.986	0.908	0.873	0.830	0.770
March	1.315	1.142	0.979	0.902	0.866	0.825	0.763
April	1.275	1.078	0.953	0.873	0.849	0.803	0.745
May	1.261	1.060	0.948	0.866	0.843	0.797	0.738
June	1.253	1.052	0.939	0.866	0.844	0.797	0.736
July	1.251	1.050	0.943	0.873	0.848	0.806	0.744
August	1.245	1.030	0.939	0.872	0.840	0.797	0.734
September	1.230	1.011	0.932	0.865	0.832	0.793	0.726
October	1.213	0.995	0.925	0.858	0.834	0.791	0.736
November	1.194	1.000	0.917	0.861	0.836	0.789	0.736
December	1.189	1.002	0.916	0.868	0.832	0.781	0.725

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.731	0.684	0.630	0.591	0.561	0.520	0.500
February	0.723	0.677	0.622	0.588	0.552	0.512	0.496
March	0.716	0.673	0.617	0.584	0.544	0.510	0.490
April	0.704	0.663	0.599	0.574	0.529	0.502	0.480
May	0.700	0.657	0.590	0.570	0.523	0.493	0.476
June	0.699	0.651	0.591	0.570	0.520	0.491	0.476
July	0.706	0.651	0.595	0.575	0.525	0.500	0.478
August	0.698	0.640	0.588	0.571	0.525	0.494	0.474
September	0.691	0.632	0.582	0.564	0.514	0.489	0.464
October	0.691	0.630	0.581	0.562	0.515	0.492	0.461
November	0.689	0.629	0.582	0.560	0.511	0.498	0.459
December	0.684	0.625	0.582	0.554	0.510	0.499	0.457

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.457	0.420	0.376	0.344	0.290	0.239	0.238
February	0.450	0.415	0.371	0.339	0.280	0.230	0.230
March	0.445	0.408	0.365	0.333	0.272	0.226	0.230
April	0.435	0.400	0.357	0.323	0.266	0.215	0.229
May	0.433	0.394	0.354	0.315	0.261	0.209	0.222
June	0.434	0.392	0.353	0.310	0.254	0.199	0.218
July	0.434	0.392	0.353	0.310	0.262	0.201	0.218
August	0.432	0.387	0.350	0.305	0.254	0.197	0.213
September	0.425	0.382	0.346	0.299	0.250	0.190	0.208
October	0.424	0.379	0.345	0.297	0.245	0.194	0.204
November	0.423	0.376	0.343	0.293	0.240	0.204	0.200
December	0.417	0.369	0.340	0.283	0.233	0.221	0.193

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.193	0.135	0.092	0.058	0.029	0.018	0.005
February	0.186	0.124	0.084	0.050	0.023	0.013	Nil
March	0.178	0.118	0.080	0.045	0.020	0.011
April	0.167	0.109	0.072	0.042	0.017	0.008
May	0.163	0.105	0.073	0.040	0.016	0.006
June	0.160	0.105	0.075	0.041	0.014	0.004
July	0.163	0.108	0.074	0.041	0.016	0.005
August	0.158	0.101	0.070	0.036	0.012	0.001
September	0.154	0.093	0.065	0.032	0.009	0.002
October	0.151	0.092	0.059	0.032	0.009	0.002
November	0.146	0.090	0.059	0.031	0.011	0.001
December	0.138	0.086	0.053	0.029	0.010	Nil