Guidance

Indexation Allowance - March 2016

Updated 23 February 2017

The value of the Retail Price Index, as published by the Office for National Statistics, for March 2016 is 261.1 (January 1987 = 100).

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

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.161	2.007	1.863	1.713	1.611	1.528
February	-	2.147	1.994	1.840	1.703	1.601	1.518
March	2.287	2.141	1.985	1.814	1.699	1.595	1.508
April	2.222	2.098	1.945	1.755	1.673	1.565	1.468
May	2.199	2.085	1.935	1.742	1.668	1.562	1.459
June	2.190	2.078	1.927	1.737	1.670	1.562	1.449
July	2.189	2.061	1.930	1.742	1.678	1.565	1.447
August	2.188	2.047	1.903	1.734	1.669	1.557	1.420
September	2.190	2.034	1.897	1.736	1.656	1.550	1.409
October	2.174	2.023	1.880	1.731	1.652	1.537	1.384
November	2.159	2.013	1.871	1.722	1.630	1.525	1.374
December	2.164	2.005	1.873	1.718	1.621	1.528	1.367

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.352	1.185	1.005	0.926	0.893	0.848	0.788
February	1.335	1.172	0.995	0.916	0.881	0.837	0.777
March	1.325	1.151	0.987	0.910	0.874	0.832	0.770
April	1.284	1.087	0.962	0.881	0.857	0.811	0.752
May	1.270	1.069	0.956	0.874	0.850	0.804	0.745
June	1.263	1.061	0.947	0.874	0.852	0.804	0.743
July	1.261	1.059	0.951	0.881	0.856	0.813	0.751
August	1.255	1.038	0.947	0.880	0.848	0.804	0.742
September	1.239	1.019	0.940	0.873	0.840	0.801	0.734
October	1.222	1.004	0.933	0.866	0.841	0.798	0.743
November	1.203	1.008	0.926	0.869	0.844	0.797	0.743
December	1.198	1.010	0.924	0.876	0.840	0.788	0.733

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.738	0.691	0.637	0.598	0.567	0.526	0.507
February	0.730	0.685	0.629	0.595	0.559	0.518	0.502
March	0.723	0.680	0.624	0.591	0.550	0.516	0.496
April	0.711	0.671	0.606	0.581	0.535	0.508	0.486
May	0.708	0.664	0.597	0.577	0.530	0.499	0.482
June	0.707	0.658	0.598	0.577	0.526	0.497	0.482
July	0.713	0.658	0.602	0.581	0.531	0.507	0.484
August	0.705	0.647	0.595	0.578	0.531	0.501	0.480
September	0.698	0.639	0.588	0.571	0.521	0.495	0.470
October	0.698	0.637	0.587	0.568	0.522	0.498	0.468
November	0.697	0.636	0.588	0.566	0.517	0.504	0.465
December	0.691	0.632	0.588	0.561	0.516	0.506	0.463

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.464	0.426	0.382	0.350	0.295	0.245	0.243
February	0.456	0.421	0.377	0.344	0.286	0.235	0.235
March	0.451	0.414	0.371	0.339	0.277	0.231	0.236
April	0.441	0.406	0.363	0.329	0.271	0.220	0.235
May	0.439	0.400	0.360	0.321	0.266	0.214	0.227
June	0.440	0.398	0.358	0.315	0.260	0.204	0.224
July	0.440	0.398	0.358	0.315	0.267	0.206	0.224
August	0.438	0.393	0.356	0.311	0.260	0.202	0.218
September	0.431	0.388	0.352	0.305	0.255	0.196	0.213
October	0.430	0.384	0.351	0.303	0.250	0.199	0.209
November	0.429	0.381	0.349	0.298	0.245	0.209	0.205
December	0.423	0.375	0.345	0.288	0.238	0.226	0.198

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.198	0.140	0.097	0.062	0.034	0.022	0.009
February	0.191	0.129	0.088	0.055	0.027	0.017	0.004
March	0.183	0.123	0.084	0.050	0.025	0.016	Nil
April	0.172	0.114	0.077	0.046	0.021	0.012
May	0.168	0.110	0.077	0.044	0.020	0.010
June	0.165	0.110	0.080	0.046	0.019	0.008
July	0.168	0.112	0.078	0.046	0.020	0.010
August	0.163	0.106	0.074	0.040	0.016	0.005
September	0.159	0.098	0.069	0.037	0.014	0.006
October	0.156	0.097	0.063	0.037	0.013	0.006
November	0.151	0.095	0.063	0.036	0.016	0.005
December	0.143	0.091	0.058	0.034	0.014	0.002