Guidance

Indexation Allowance - July 2016

Updated 23 February 2017

The value of the Retail Price Index, as published by the Office for National Statistics, for July 2016 is 263.4 (January 1987 = 100).

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

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.188	2.033	1.888	1.737	1.634	1.550
February	-	2.175	2.021	1.865	1.727	1.624	1.540
March	2.316	2.169	2.011	1.838	1.723	1.618	1.530
April	2.250	2.125	1.971	1.779	1.697	1.587	1.490
May	2.227	2.112	1.960	1.767	1.692	1.585	1.480
June	2.218	2.105	1.953	1.761	1.693	1.585	1.471
July	2.217	2.088	1.956	1.766	1.701	1.587	1.469
August	2.216	2.074	1.929	1.758	1.693	1.580	1.441
September	2.218	2.061	1.923	1.760	1.680	1.572	1.430
October	2.202	2.050	1.905	1.756	1.675	1.560	1.405
November	2.186	2.039	1.896	1.746	1.653	1.547	1.395
December	2.192	2.031	1.899	1.742	1.644	1.550	1.388

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.373	1.204	1.023	0.942	0.910	0.864	0.804
February	1.356	1.191	1.012	0.933	0.898	0.854	0.793
March	1.346	1.170	1.005	0.927	0.891	0.848	0.786
April	1.304	1.106	0.979	0.898	0.873	0.827	0.768
May	1.290	1.087	0.973	0.891	0.867	0.820	0.761
June	1.282	1.079	0.964	0.891	0.868	0.820	0.758
July	1.281	1.077	0.969	0.898	0.872	0.829	0.767
August	1.275	1.056	0.964	0.896	0.864	0.820	0.757
September	1.259	1.037	0.957	0.890	0.856	0.817	0.749
October	1.242	1.021	0.950	0.883	0.858	0.814	0.758
November	1.223	1.026	0.942	0.885	0.860	0.813	0.758
December	1.217	1.028	0.941	0.892	0.856	0.804	0.748

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.754	0.706	0.651	0.612	0.581	0.539	0.520
February	0.746	0.699	0.643	0.609	0.573	0.531	0.516
March	0.739	0.695	0.638	0.605	0.564	0.530	0.509
April	0.726	0.685	0.620	0.594	0.549	0.522	0.499
May	0.723	0.679	0.611	0.591	0.543	0.512	0.495
June	0.722	0.672	0.612	0.591	0.539	0.510	0.495
July	0.728	0.672	0.616	0.595	0.545	0.520	0.497
August	0.720	0.662	0.609	0.592	0.545	0.514	0.493
September	0.713	0.653	0.602	0.585	0.534	0.509	0.483
October	0.713	0.651	0.601	0.582	0.535	0.511	0.481
November	0.712	0.650	0.602	0.580	0.531	0.517	0.478
December	0.706	0.646	0.602	0.574	0.530	0.519	0.476

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.476	0.439	0.394	0.362	0.307	0.255	0.254
February	0.469	0.433	0.389	0.356	0.297	0.246	0.246
March	0.464	0.427	0.383	0.351	0.289	0.242	0.247
April	0.454	0.418	0.375	0.340	0.282	0.231	0.245
May	0.451	0.412	0.372	0.332	0.277	0.225	0.238
June	0.453	0.410	0.370	0.327	0.271	0.215	0.234
July	0.453	0.410	0.370	0.327	0.278	0.217	0.234
August	0.450	0.406	0.368	0.322	0.271	0.213	0.229
September	0.443	0.400	0.364	0.316	0.266	0.206	0.223
October	0.442	0.397	0.363	0.314	0.261	0.210	0.219
November	0.442	0.394	0.361	0.310	0.256	0.219	0.216
December	0.435	0.387	0.357	0.299	0.249	0.237	0.208

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.209	0.150	0.107	0.072	0.043	0.031	0.018
February	0.202	0.139	0.098	0.064	0.036	0.026	0.013
March	0.193	0.133	0.094	0.059	0.034	0.025	0.009
April	0.182	0.124	0.086	0.056	0.030	0.021	0.008
May	0.178	0.120	0.087	0.054	0.029	0.019	0.005
June	0.175	0.120	0.089	0.055	0.028	0.017	0.001
July	0.178	0.122	0.088	0.055	0.029	0.019	Nil
August	0.173	0.116	0.084	0.049	0.025	0.014
September	0.169	0.107	0.079	0.046	0.023	0.015
October	0.167	0.107	0.072	0.046	0.022	0.015
November	0.161	0.104	0.072	0.045	0.025	0.014
December	0.153	0.100	0.067	0.043	0.023	0.011