Guidance

Indexation Allowance - September 2016

Updated 23 February 2017

The value of the Retail Price Index, as published by the Office for National Statistics, for September 2016 is 264.9 (January 1987 = 100).

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

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.207	2.050	1.904	1.752	1.649	1.564
February	-	2.193	2.038	1.881	1.742	1.638	1.554
March	2.334	2.187	2.028	1.854	1.739	1.633	1.545
April	2.269	2.143	1.988	1.795	1.712	1.602	1.504
May	2.245	2.130	1.977	1.782	1.707	1.600	1.494
June	2.236	2.122	1.970	1.776	1.709	1.600	1.485
July	2.235	2.106	1.973	1.782	1.716	1.602	1.483
August	2.234	2.092	1.945	1.774	1.708	1.595	1.455
September	2.236	2.078	1.940	1.776	1.695	1.587	1.444
October	2.220	2.067	1.922	1.771	1.691	1.574	1.419
November	2.205	2.057	1.913	1.762	1.668	1.562	1.408
December	2.211	2.049	1.915	1.758	1.659	1.564	1.402

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.386	1.217	1.035	0.954	0.921	0.875	0.814
February	1.369	1.204	1.024	0.944	0.909	0.864	0.803
March	1.359	1.182	1.016	0.938	0.902	0.859	0.796
April	1.318	1.118	0.990	0.909	0.884	0.837	0.778
May	1.303	1.099	0.984	0.902	0.877	0.831	0.771
June	1.295	1.091	0.975	0.902	0.879	0.831	0.768
July	1.294	1.089	0.980	0.909	0.883	0.840	0.777
August	1.288	1.068	0.975	0.907	0.875	0.831	0.767
September	1.272	1.049	0.968	0.900	0.867	0.827	0.759
October	1.254	1.033	0.961	0.893	0.868	0.824	0.768
November	1.235	1.038	0.954	0.896	0.871	0.823	0.768
December	1.230	1.039	0.952	0.903	0.867	0.814	0.758

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.764	0.716	0.661	0.621	0.590	0.548	0.529
February	0.755	0.709	0.653	0.618	0.581	0.540	0.524
March	0.749	0.705	0.647	0.614	0.573	0.538	0.518
April	0.736	0.695	0.629	0.604	0.557	0.530	0.508
May	0.733	0.688	0.620	0.600	0.552	0.521	0.503
June	0.731	0.682	0.621	0.600	0.548	0.519	0.503
July	0.738	0.682	0.625	0.604	0.554	0.529	0.506
August	0.730	0.671	0.618	0.601	0.554	0.522	0.502
September	0.722	0.663	0.611	0.594	0.543	0.517	0.492
October	0.722	0.661	0.610	0.591	0.544	0.520	0.489
November	0.721	0.660	0.611	0.589	0.539	0.526	0.487
December	0.716	0.656	0.611	0.583	0.538	0.528	0.484

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.485	0.447	0.402	0.370	0.314	0.263	0.261
February	0.477	0.441	0.397	0.364	0.304	0.2531	0.253
March	0.472	0.435	0.391	0.358	0.296	0.249	0.252
April	0.462	0.426	0.383	0.348	0.290	0.238	0.252
May	0.460	0.420	0.380	0.340	0.285	0.232	0.245
June	0.461	0.418	0.378	0.335	0.278	0.222	0.241
July	0.461	0.418	0.378	0.335	0.285	0.224	0.241
August	0.459	0.414	0.375	0.330	0.278	0.220	0.236
September	0.452	0.408	0.372	0.324	0.274	0.213	0.230
October	0.451	0.405	0.370	0.322	0.268	0.217	0.226
November	0.450	0.402	0.368	0.317	0.263	0.226	0.223
December	0.444	0.395	0.365	0.307	0.256	0.244	0.215

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.216	0.157	0.113	0.078	0.049	0.037	0.024
February	0.208	0.145	0.104	0.070	0.042	0.032	0.019
March	0.200	0.139	0.100	0.065	0.040	0.030	0.015
April	0.189	0.130	0.092	0.062	0.036	0.027	0.013
May	0.185	0.126	0.093	0.060	0.035	0.025	0.011
June	0.182	0.126	0.096	0.061	0.034	0.023	0.007
July	0.185	0.129	0.094	0.061	0.035	0.024	0.006
August	0.180	0.122	0.090	0.055	0.031	0.020	0.002
September	0.176	0.113	0.085	0.052	0.028	0.020	Nil
October	0.173	0.113	0.079	0.052	0.028	0.021
November	0.168	0.111	0.079	0.051	0.030	0.020
December	0.160	0.107	0.073	0.049	0.029	0.017