Guidance

Indexation Allowance - July 2017

Updated 16 March 2018

The value of the Retail Price Index, as published by the Office for National Statistics, for July 2017 is 272.9 (January 1987 = 100).

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

1. 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.303	2.142	1.992	1.835	1.729	1.642
February	-	2.289	2.130	1.968	1.825	1.718	1.632
March	2.435	2.283	2.120	1.941	1.821	1.713	1.622
April	2.368	2.238	2.079	1.879	1.794	1.681	1.579
May	2.343	2.224	2.067	1.866	1.789	1.678	1.570
June	2.334	2.217	2.059	1.860	1.791	1.678	1.560
July	2.333	2.199	2.063	1.866	1.799	1.681	1.558
August	2.332	2.185	2.034	1.858	1.790	1.673	1.529
September	2.334	2.171	2.028	1.859	1.776	1.665	1.518
October	2.318	2.160	2.010	1.855	1.772	1.652	1.492
November	2.301	2.149	2.001	1.845	1.749	1.639	1.481
December	2.307	2.141	2.003	1.841	1.739	1.642	1.474

2. 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.459	1.284	1.096	1.013	0.979	0.931	0.869
February	1.441	1.270	1.085	1.002	0.966	0.920	0.858
March	1.430	1.248	1.077	0.996	0.959	0.915	0.850
April	1.388	1.181	1.050	0.966	0.941	0.893	0.832
May	1.373	1.162	1.044	0.959	0.934	0.886	0.824
June	1.365	1.154	1.035	0.959	0.935	0.886	0.822
July	1.363	1.152	1.040	0.966	0.940	0.895	0.830
August	1.357	1.130	1.035	0.965	0.931	0.886	0.821
September	1.340	1.111	1.027	0.958	0.923	0.882	0.812
October	1.323	1.094	1.020	0.951	0.925	0.879	0.822
November	1.303	1.099	1.013	0.953	0.927	0.878	0.822
December	1.297	1.101	1.011	0.960	0.923	0.869	0.811

3. 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.817	0.767	0.711	0.670	0.638	0.595	0.575
February	0.808	0.761	0.702	0.667	0.629	0.587	0.570
March	0.801	0.756	0.697	0.663	0.621	0.585	0.564
April	0.788	0.746	0.678	0.652	0.604	0.577	0.553
May	0.785	0.739	0.669	0.648	0.599	0.567	0.549
June	0.784	0.733	0.670	0.648	0.595	0.565	0.549
July	0.791	0.733	0.674	0.653	0.601	0.575	0.551
August	0.782	0.722	0.667	0.649	0.601	0.568	0.547
September	0.774	0.713	0.660	0.642	0.589	0.563	0.537
October	0.774	0.711	0.659	0.639	0.590	0.566	0.534
November	0.773	0.710	0.660	0.637	0.586	0.572	0.531
December	0.767	0.706	0.660	0.631	0.585	0.574	0.529

4. 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.530	0.490	0.445	0.411	0.354	0.301	0.299
February	0.522	0.485	0.439	0.405	0.344	0.291	0.291
March	0.517	0.478	0.433	0.399	0.335	0.287	0.292
April	0.506	0.470	0.424	0.389	0.329	0.275	0.290
May	0.504	0.463	0.421	0.380	0.323	0.269	0.282
June	0.505	0.461	0.420	0.375	0.316	0.259	0.279
July	0.505	0.461	0.420	0.375	0.324	0.261	0.279
August	0.503	0.456	0.417	0.370	0.316	0.256	0.273
September	0.495	0.451	0.413	0.364	0.312	0.250	0.268
October	0.495	0.447	0.412	0.362	0.306	0.254	0.263
November	0.494	0.444	0.410	0.357	0.301	0.263	0.260
December	0.487	0.437	0.406	0.346	0.294	0.282	0.252

5. 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.252	0.192	0.147	0.110	0.080	0.069	0.054
February	0.245	0.180	0.138	0.102	0.074	0.063	0.050
March	0.237	0.174	0.133	0.097	0.071	0.061	0.045
April	0.225	0.164	0.125	0.094	0.067	0.058	0.044
May	0.220	0.160	0.126	0.092	0.066	0.056	0.041
June	0.218	0.160	0.129	0.093	0.065	0.054	0.037
July	0.220	0.163	0.127	0.093	0.066	0.055	0.036
August	0.216	0.156	0.123	0.087	0.062	0.050	0.032
September	0.211	0.147	0.118	0.083	0.059	0.051	0.030
October	0.209	0.147	0.111	0.083	0.059	0.052	0.031
November	0.203	0.144	0.111	0.083	0.061	0.050	0.028
December	0.195	0.140	0.106	0.080	0.060	0.047	0.022

6. 2017 to 2023

	2017	2018	2019	2020	2021	2020	2023
January	0.028
February	0.017
March	0.013
April	0.008
May	0.004
June	0.002
July	Nil
August
September
October
November
December