Guidance

Indexation Allowance - August 2017

Updated 16 March 2018

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This publication is available at https://www.gov.uk/government/publications/corporation-tax-on-chargeable-gains-indexation-allowance-2017/indexation-allowance-july-2017--2

The value of the Retail Price Index, as published by the Office for National Statistics, for August 2017 is 274.7 (January 1987 = 100).

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

1. 1982 to 1988

1982 1983 1984 1985 1986 1987 1988
               
January - 2.325 2.163 2.012 1.854 1.747 1.659
February - 2.311 2.150 1.988 1.844 1.736 1.649
March 2.458 2.305 2.140 1.960 1.840 1.731 1.639
April 2.390 2.259 2.099 1.898 1.813 1.698 1.596
May 2.366 2.246 2.087 1.885 1.807 1.696 1.587
June 2.356 2.238 2.080 1.879 1.809 1.696 1.577
July 2.355 2.220 2.083 1.884 1.817 1.698 1.575
August 2.354 2.206 2.054 1.877 1.808 1.690 1.546
September 2.356 2.192 2.048 1.878 1.794 1.683 1.534
October 2.340 2.181 2.030 1.874 1.790 1.670 1.509
November 2.323 2.170 2.020 1.864 1.767 1.657 1.497
December 2.329 2.161 2.023 1.860 1.757 1.659 1.490

2. 1989 to 1995

1989 1990 1991 1992 1993 1994 1995
               
January 1.475 1.299 1.110 1.026 0.992 0.944 0.882
February 1.457 1.285 1.099 1.015 0.979 0.933 0.870
March 1.446 1.263 1.091 1.010 0.972 0.928 0.862
April 1.403 1.196 1.064 0.979 0.954 0.905 0.844
May 1.389 1.177 1.058 0.972 0.947 0.898 0.836
June 1.380 1.168 1.048 0.972 0.948 0.898 0.834
July 1.378 1.166 1.053 0.979 0.952 0.908 0.842
August 1.372 1.144 1.048 0.978 0.944 0.898 0.833
September 1.356 1.125 1.041 0.971 0.936 0.894 0.824
October 1.338 1.108 1.033 0.964 0.937 0.892 0.834
November 1.318 1.113 1.026 0.966 0.940 0.891 0.834
December 1.312 1.115 1.024 0.973 0.936 0.882 0.823

3. 1996 to 2002

1996 1997 1998 1999 2000 2001 2002
               
January 0.829 0.779 0.722 0.681 0.649 0.605 0.585
February 0.820 0.772 0.714 0.678 0.640 0.597 0.581
March 0.813 0.768 0.708 0.674 0.631 0.595 0.574
April 0.800 0.758 0.689 0.663 0.615 0.587 0.563
May 0.797 0.751 0.680 0.659 0.609 0.577 0.559
June 0.795 0.744 0.681 0.659 0.605 0.575 0.559
July 0.802 0.744 0.685 0.664 0.611 0.585 0.562
August 0.794 0.733 0.678 0.660 0.611 0.579 0.557
September 0.786 0.724 0.671 0.653 0.600 0.573 0.547
October 0.786 0.722 0.670 0.650 0.601 0.576 0.544
November 0.785 0.721 0.671 0.648 0.596 0.582 0.542
December 0.779 0.717 0.671 0.642 0.595 0.584 0.539

4. 2003 to 2009

2003 2004 2005 2006 2007 2008 2009
               
January 0.540 0.500 0.454 0.420 0.363 0.309 0.307
February 0.532 0.495 0.449 0.415 0.353 0.299 0.299
March 0.527 0.488 0.442 0.409 0.344 0.295 0.300
April 0.516 0.479 0.434 0.398 0.337 0.284 0.299
May 0.513 0.473 0.431 0.389 0.332 0.277 0.291
June 0.515 0.471 0.429 0.384 0.325 0.267 0.287
July 0.515 0.471 0.429 0.384 0.333 0.269 0.287
August 0.513 0.466 0.426 0.379 0.325 0.265 0.281
September 0.505 0.460 0.423 0.373 0.321 0.258 0.276
October 0.504 0.457 0.421 0.371 0.315 0.262 0.272
November 0.504 0.453 0.419 0.366 0.310 0.272 0.268
December 0.497 0.447 0.415 0.355 0.303 0.290 0.260

5. 2010 to 2016

2010 2011 2012 2013 2014 2015 2016
               
January 0.261 0.200 0.154 0.118 0.087 0.076 0.061
February 0.253 0.188 0.145 0.109 0.081 0.070 0.057
March 0.245 0.182 0.141 0.105 0.078 0.068 0.052
April 0.233 0.172 0.133 0.101 0.074 0.065 0.051
May 0.229 0.168 0.133 0.099 0.073 0.063 0.048
June 0.226 0.168 0.136 0.100 0.072 0.061 0.044
July 0.229 0.170 0.135 0.100 0.073 0.062 0.043
August 0.224 0.163 0.130 0.094 0.069 0.057 0.039
September 0.219 0.155 0.125 0.091 0.066 0.058 0.037
October 0.217 0.154 0.118 0.091 0.066 0.059 0.037
November 0.211 0.152 0.118 0.090 0.068 0.057 0.035
December 0.203 0.147 0.113 0.087 0.067 0.054 0.028

6. 2017 to 2023

2017 2018 2019 2020 2021 2020 2023
               
January 0.035            
February 0.023            
March 0.020            
April 0.015            
May 0.011            
June 0.009            
July 0.007            
August Nil            
September              
October              
November              
December              
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