Guidance

Indexation Allowance - November 2017

Updated 16 March 2018

The value of the Retail Price Index, as published by the Office for National Statistics, for November 2017 is 275.8 (January 1987 = 100).

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

1. 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.339	2.176	2.024	1.866	1.758	1.670
February	-	2.324	2.163	2.000	1.855	1.747	1.660
March	2.472	2.318	2.153	1.972	1.851	1.742	1.649
April	2.403	2.272	2.111	1.910	1.824	1.709	1.607
May	2.379	2.259	2.100	1.897	1.819	1.707	1.597
June	2.370	2.251	2.092	1.891	1.820	1.707	1.587
July	2.369	2.233	2.095	1.896	1.828	1.709	1.585
August	2.367	2.219	2.067	1.888	1.819	1.701	1.556
September	2.370	2.205	2.061	1.890	1.806	1.693	1.544
October	2.353	2.194	2.042	1.885	1.801	1.680	1.519
November	2.336	2.182	2.032	1.875	1.778	1.667	1.507
December	2.343	2.174	2.035	1.872	1.769	1.670	1.500

2. 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.485	1.308	1.118	1.034	1.000	0.952	0.889
February	1.467	1.295	1.107	1.023	0.987	0.941	0.877
March	1.456	1.272	1.099	1.018	0.980	0.935	0.870
April	1.413	1.205	1.072	0.987	0.962	0.913	0.851
May	1.398	1.185	1.066	0.980	0.955	0.906	0.844
June	1.390	1.177	1.057	0.980	0.956	0.906	0.841
July	1.388	1.175	1.061	0.987	0.960	0.915	0.850
August	1.382	1.153	1.057	0.986	0.952	0.906	0.840
September	1.365	1.133	1.049	0.978	0.944	0.902	0.831
October	1.347	1.117	1.041	0.971	0.945	0.899	0.841
November	1.327	1.122	1.034	0.974	0.948	0.898	0.841
December	1.322	1.123	1.032	0.981	0.944	0.889	0.830

3. 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.836	0.786	0.729	0.688	0.655	0.612	0.591
February	0.828	0.779	0.721	0.685	0.647	0.603	0.587
March	0.820	0.775	0.715	0.681	0.638	0.602	0.581
April	0.807	0.765	0.696	0.669	0.621	0.593	0.570
May	0.804	0.758	0.687	0.665	0.616	0.583	0.565
June	0.803	0.751	0.688	0.665	0.612	0.581	0.565
July	0.810	0.751	0.692	0.671	0.618	0.591	0.568
August	0.801	0.740	0.685	0.666	0.618	0.585	0.563
September	0.793	0.731	0.678	0.659	0.606	0.580	0.553
October	0.793	0.729	0.677	0.656	0.607	0.582	0.550
November	0.792	0.728	0.678	0.654	0.603	0.589	0.548
December	0.786	0.724	0.678	0.649	0.602	0.591	0.545

4. 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.546	0.506	0.460	0.426	0.368	0.315	0.313
February	0.538	0.501	0.455	0.420	0.358	0.305	0.305
March	0.533	0.494	0.448	0.414	0.349	0.300	0.305
April	0.522	0.485	0.439	0.404	0.343	0.289	0.304
May	0.520	0.479	0.436	0.395	0.338	0.282	0.296
June	0.521	0.476	0.435	0.389	0.330	0.272	0.292
July	0.521	0.476	0.435	0.389	0.338	0.274	0.292
August	0.519	0.472	0.432	0.385	0.330	0.270	0.286
September	0.511	0.466	0.428	0.378	0.326	0.263	0.281
October	0.510	0.462	0.427	0.376	0.320	0.267	0.277
November	0.510	0.459	0.425	0.371	0.315	0.277	0.273
December	0.503	0.452	0.421	0.361	0.308	0.295	0.265

5. 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.266	0.204	0.159	0.122	0.092	0.080	0.066
February	0.258	0.192	0.150	0.114	0.085	0.074	0.061
March	0.250	0.186	0.145	0.109	0.082	0.073	0.056
April	0.238	0.177	0.137	0.105	0.079	0.069	0.055
May	0.233	0.173	0.138	0.103	0.078	0.067	0.052
June	0.231	0.173	0.141	0.105	0.076	0.065	0.048
July	0.233	0.175	0.139	0.105	0.077	0.067	0.047
August	0.229	0.168	0.135	0.099	0.073	0.062	0.043
September	0.224	0.159	0.129	0.095	0.071	0.062	0.041
October	0.221	0.159	0.123	0.095	0.070	0.063	0.042
November	0.216	0.156	0.123	0.094	0.073	0.062	0.039
December	0.208	0.152	0.118	0.092	0.071	0.058	0.033

6. 2017 to 2023

	2017	2018	2019	2020	2021	2020	2023
January	0.039
February	0.028
March	0.024
April	0.019
May	0.015
June	0.013
July	0.011
August	0.004
September	0.003
October	0.002
November	Nil
December