Guidance

Indexation Allowance - January 2016

Updated 23 February 2017

The value of the Retail Price Index, as published by the Office for National Statistics, for January 2016 is 258.80 (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	-	2.133	1.980	1.838	1.689	1.588	1.505
February	-	2.119	1.968	1.815	1.679	1.578	1.496
March	2.258	2.114	1.958	1.789	1.675	1.573	1.486
April	2.194	2.071	1.920	1.731	1.650	1.542	1.446
May	2.171	2.058	1.909	1.718	1.645	1.540	1.437
June	2.162	2.050	1.901	1.712	1.646	1.540	1.428
July	2.161	2.034	1.905	1.718	1.654	1.542	1.425
August	2.160	2.021	1.878	1.710	1.646	1.535	1.399
September	2.162	2.007	1.872	1.712	1.633	1.527	1.387
October	2.146	1.997	1.854	1.707	1.629	1.515	1.363
November	2.131	1.986	1.846	1.698	1.606	1.503	1.353
December	2.137	1.978	1.848	1.695	1.598	1.505	1.346

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.332	1.166	0.988	0.909	0.877	0.832	0.773
February	1.315	1.153	0.977	0.899	0.865	0.821	0.762
March	1.305	1.132	0.970	0.893	0.858	0.816	0.755
April	1.264	1.069	0.944	0.865	0.841	0.795	0.737
May	1.250	1.051	0.939	0.858	0.834	0.789	0.730
June	1.243	1.043	0.930	0.858	0.835	0.789	0.728
July	1.241	1.041	0.934	0.865	0.839	0.797	0.736
August	1.235	1.020	0.930	0.863	0.832	0.789	0.726
September	1.220	1.002	0.923	0.857	0.824	0.785	0.718
October	1.203	0.986	0.916	0.850	0.825	0.782	0.728
November	1.184	0.991	0.909	0.853	0.828	0.781	0.728
December	1.178	0.992	0.907	0.859	0.824	0.773	0.717

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.723	0.676	0.623	0.584	0.553	0.513	0.493
February	0.715	0.670	0.614	0.581	0.545	0.505	0.489
March	0.708	0.665	0.609	0.577	0.537	0.503	0.483
April	0.696	0.656	0.592	0.567	0.521	0.495	0.473
May	0.693	0.649	0.583	0.563	0.516	0.486	0.469
June	0.692	0.643	0.584	0.563	0.513	0.484	0.469
July	0.698	0.643	0.588	0.568	0.518	0.493	0.471
August	0.690	0.633	0.581	0.564	0.518	0.487	0.467
September	0.683	0.625	0.574	0.557	0.507	0.482	0.457
October	0.683	0.623	0.573	0.554	0.508	0.485	0.455
November	0.682	0.622	0.574	0.552	0.504	0.491	0.452
December	0.676	0.618	0.574	0.547	0.503	0.493	0.450

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.451	0.413	0.370	0.338	0.284	0.234	0.232
February	0.443	0.408	0.365	0.333	0.274	0.224	0.224
March	0.439	0.402	0.359	0.327	0.266	0.220	0.225
April	0.428	0.394	0.351	0.317	0.260	0.209	0.224
May	0.426	0.388	0.348	0.309	0.255	0.203	0.216
June	0.427	0.385	0.347	0.304	0.248	0.194	0.213
July	0.427	0.385	0.347	0.304	0.256	0.195	0.213
August	0.425	0.381	0.344	0.299	0.248	0.192	0.207
September	0.418	0.376	0.340	0.293	0.244	0.185	0.202
October	0.417	0.372	0.339	0.291	0.239	0.189	0.198
November	0.417	0.369	0.337	0.287	0.234	0.198	0.195
December	0.410	0.363	0.333	0.277	0.227	0.216	0.187

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.188	0.130	0.087	0.053	0.025	0.013	Nil
February	0.181	0.119	0.079	0.045	0.018	0.008
March	0.173	0.113	0.075	0.041	0.016	0.007
April	0.162	0.104	0.067	0.037	0.012	0.003
May	0.157	0.100	0.068	0.035	0.011	0.001
June	0.155	0.100	0.070	0.036	0.010	Nil
July	0.157	0.103	0.069	0.036	0.011	0.001
August	0.153	0.096	0.065	0.031	0.007	Nil
September	0.149	0.088	0.060	0.027	0.005	Nil
October	0.146	0.087	0.054	0.027	0.004	Nil
November	0.141	0.085	0.054	0.027	0.007	Nil
December	0.133	0.081	0.049	0.025	0.005	Nil