Guidance

Indexation Allowance - November 2016

Updated 23 February 2017

The value of the Retail Price Index, as published by the Office for National Statistics, for November 2016 is 265.5 (January 1987 = 100).

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

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.214	2.057	1.911	1.758	1.655	1.570
February	-	2.200	2.045	1.888	1.748	1.644	1.560
March	2.342	2.194	2.035	1.861	1.745	1.639	1.550
April	2.276	2.150	1.995	1.801	1.718	1.608	1.509
May	2.253	2.137	1.984	1.789	1.713	1.605	1.500
June	2.244	2.129	1.976	1.783	1.715	1.605	1.491
July	2.243	2.113	1.980	1.788	1.723	1.608	1.488
August	2.242	2.099	1.952	1.780	1.714	1.600	1.461
September	2.244	2.085	1.946	1.782	1.701	1.593	1.449
October	2.228	2.074	1.928	1.778	1.697	1.580	1.425
November	2.212	2.063	1.919	1.768	1.674	1.568	1.414
December	2.218	2.055	1.922	1.764	1.665	1.570	1.407

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.392	1.222	1.039	0.958	0.925	0.879	0.818
February	1.375	1.209	1.028	0.948	0.913	0.868	0.807
March	1.364	1.187	1.021	0.942	0.906	0.863	0.800
April	1.323	1.122	0.995	0.913	0.888	0.841	0.782
May	1.309	1.104	0.989	0.906	0.882	0.835	0.775
June	1.301	1.096	0.980	0.906	0.883	0.835	0.772
July	1.299	1.094	0.984	0.913	0.887	0.844	0.781
August	1.293	1.073	0.980	0.911	0.879	0.835	0.771
September	1.277	1.053	0.973	0.905	0.871	0.831	0.763
October	1.260	1.038	0.965	0.898	0.872	0.829	0.772
November	1.241	1.042	0.958	0.901	0.875	0.827	0.772
December	1.235	1.044	0.957	0.907	0.871	0.818	0.762

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.768	0.720	0.665	0.625	0.594	0.552	0.532
February	0.759	0.713	0.656	0.622	0.585	0.544	0.528
March	0.752	0.708	0.651	0.618	0.577	0.542	0.521
April	0.740	0.699	0.633	0.607	0.561	0.534	0.511
May	0.736	0.692	0.624	0.603	0.555	0.524	0.507
June	0.735	0.686	0.625	0.603	0.552	0.522	0.507
July	0.742	0.686	0.629	0.608	0.557	0.532	0.509
August	0.734	0.675	0.622	0.604	0.557	0.526	0.505
September	0.726	0.667	0.615	0.597	0.546	0.521	0.495
October	0.726	0.665	0.614	0.595	0.547	0.523	0.492
November	0.725	0.664	0.615	0.593	0.543	0.529	0.490
December	0.720	0.659	0.615	0.587	0.542	0.531	0.487

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.488	0.450	0.406	0.373	0.317	0.265	0.264
February	0.481	0.445	0.400	0.367	0.307	0.256	0.256
March	0.476	0.438	0.394	0.362	0.299	0.252	0.257
April	0.465	0.430	0.386	0.351	0.293	0.241	0.255
May	0.463	0.424	0.383	0.343	0.288	0.234	0.248
June	0.464	0.421	0.381	0.338	0.281	0.225	0.244
July	0.464	0.421	0.381	0.338	0.288	0.226	0.244
August	0.462	0.417	0.379	0.333	0.281	0.222	0.238
September	0.455	0.411	0.375	0.327	0.276	0.216	0.233
October	0.454	0.408	0.374	0.325	0.271	0.220	0.229
November	0.453	0.405	0.371	0.320	0.266	0.229	0.226
December	0.447	0.398	0.368	0.310	0.259	0.247	0.218

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.218	0.159	0.116	0.080	0.051	0.040	0.026
February	0.211	0.148	0.107	0.072	0.044	0.034	0.021
March	0.203	0.142	0.103	0.068	0.042	0.033	0.017
April	0.192	0.133	0.095	0.064	0.038	0.029	0.016
May	0.187	0.129	0.095	0.062	0.038	0.027	0.013
June	0.185	0.129	0.098	0.063	0.036	0.025	0.009
July	0.187	0.131	0.097	0.063	0.037	0.027	0.008
August	0.183	0.125	0.093	0.058	0.033	0.022	0.004
September	0.178	0.116	0.087	0.054	0.031	0.023	0.002
October	0.176	0.116	0.081	0.054	0.030	0.023	0.003
November	0.171	0.113	0.081	0.053	0.033	0.022	Nil
December	0.162	0.109	0.076	0.051	0.031	0.019	Nil