Guidance

Indexation Allowance - February 2017

Updated 16 March 2018

The value of the Retail Price Index, as published by the Office for National Statistics, for February 2017 is 268.4 (January 1987 = 100).

The indexed rise to be used in calculating the Indexation Allowance in respect of assets disposed of in February 2017 is as follows:

1. 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.249	2.091	1.943	1.789	1.684	1.598
February	-	2.235	2.078	1.919	1.778	1.673	1.588
March	2.379	2.229	2.068	1.892	1.775	1.668	1.578
April	2.312	2.184	2.028	1.832	1.748	1.637	1.537
May	2.288	2.171	2.017	1.819	1.743	1.634	1.527
June	2.279	2.164	2.009	1.813	1.745	1.634	1.518
July	2.278	2.147	2.012	1.818	1.752	1.637	1.515
August	2.277	2.133	1.984	1.811	1.744	1.629	1.487
September	2.279	2.119	1.978	1.812	1.730	1.621	1.476
October	2.263	2.108	1.960	1.808	1.726	1.608	1.451
November	2.247	2.097	1.951	1.798	1.703	1.596	1.440
December	2.253	2.089	1.954	1.795	1.694	1.598	1.433

2. 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.418	1.246	1.061	0.979	0.946	0.900	0.838
February	1.401	1.233	1.050	0.969	0.934	0.889	0.827
March	1.390	1.211	1.043	0.963	0.927	0.884	0.820
April	1.348	1.145	1.017	0.934	0.909	0.861	0.801
May	1.334	1.127	1.010	0.927	0.902	0.855	0.794
June	1.326	1.118	1.001	0.927	0.904	0.855	0.792
July	1.324	1.117	1.006	0.934	0.908	0.864	0.800
August	1.318	1.095	1.001	0.932	0.900	0.855	0.791
September	1.302	1.076	0.994	0.925	0.891	0.851	0.782
October	1.284	1.060	0.987	0.919	0.893	0.848	0.792
November	1.265	1.065	0.979	0.921	0.895	0.847	0.792
December	1.259	1.066	0.978	0.928	0.891	0.838	0.781

3. 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.787	0.738	0.683	0.643	0.611	0.569	0.549
February	0.779	0.732	0.674	0.640	0.602	0.560	0.544
March	0.772	0.727	0.669	0.636	0.594	0.559	0.538
April	0.759	0.717	0.651	0.625	0.578	0.551	0.528
May	0.755	0.711	0.642	0.621	0.572	0.541	0.523
June	0.754	0.704	0.643	0.621	0.569	0.539	0.523
July	0.761	0.704	0.647	0.626	0.574	0.549	0.526
August	0.753	0.693	0.640	0.622	0.574	0.543	0.522
September	0.745	0.685	0.633	0.615	0.563	0.537	0.511
October	0.745	0.683	0.632	0.612	0.564	0.540	0.509
November	0.744	0.682	0.633	0.610	0.560	0.546	0.506
December	0.738	0.678	0.633	0.604	0.559	0.548	0.504

4. 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.504	0.466	0.421	0.388	0.331	0.279	0.277
February	0.497	0.460	0.416	0.382	0.322	0.270	0.270
March	0.492	0.454	0.409	0.376	0.313	0.265	0.270
April	0.481	0.445	0.401	0.366	0.307	0.254	0.269
May	0.479	0.439	0.398	0.358	0.302	0.248	0.261
June	0.480	0.437	0.396	0.352	0.295	0.238	0.258
July	0.480	0.437	0.396	0.352	0.302	0.240	0.258
August	0.478	0.432	0.394	0.347	0.295	0.236	0.252
September	0.471	0.427	0.390	0.341	0.290	0.229	0.247
October	0.470	0.423	0.389	0.339	0.285	0.233	0.243
November	0.469	0.420	0.386	0.335	0.280	0.243	0.239
December	0.463	0.413	0.383	0.324	0.273	0.261	0.231

5. 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.232	0.172	0.128	0.092	0.063	0.051	0.037
February	0.224	0.160	0.119	0.084	0.056	0.046	0.032
March	0.216	0.154	0.115	0.079	0.053	0.044	0.028
April	0.205	0.145	0.107	0.076	0.050	0.040	0.027
May	0.200	0.141	0.107	0.074	0.049	0.038	0.024
June	0.198	0.141	0.110	0.075	0.047	0.037	0.020
July	0.200	0.144	0.109	0.075	0.048	0.038	0.019
August	0.196	0.137	0.105	0.069	0.044	0.033	0.015
September	0.191	0.128	0.099	0.066	0.042	0.034	0.013
October	0.189	0.128	0.093	0.066	0.042	0.034	0.014
November	0.183	0.125	0.093	0.065	0.044	0.033	0.011
December	0.175	0.121	0.088	0.063	0.042	0.030	0.005

6. 2017 to 2023

	2017	2018	2019	2020	2021	2022	2023
January	0.011
February	Nil