Guidance

Indexation Allowance - October 2017

Updated 16 March 2018

The value of the Retail Price Index, as published by the Office for National Statistics, for October 2017 is 275.3 (January 1987 = 100).

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

1. 1982 to 1988

1982 1983 1984 1985 1986 1987 1988
January - 2.332 2.170 2.019 1.860 1.753 1.665
February - 2.318 2.157 1.994 1.850 1.742 1.655
March 2.465 2.312 2.147 1.967 1.846 1.737 1.645
April 2.397 2.266 2.106 1.905 1.819 1.704 1.602
May 2.373 2.253 2.094 1.892 1.814 1.702 1.592
June 2.363 2.245 2.086 1.885 1.815 1.702 1.583
July 2.362 2.228 2.090 1.891 1.823 1.704 1.580
August 2.361 2.213 2.061 1.883 1.814 1.696 1.551
September 2.363 2.199 2.055 1.885 1.801 1.688 1.540
October 2.347 2.188 2.036 1.880 1.796 1.675 1.514
November 2.330 2.177 2.027 1.870 1.773 1.662 1.503
December 2.337 2.168 2.029 1.866 1.764 1.665 1.496

2. 1989 to 1995

1989 1990 1991 1992 1993 1994 1995
January 1.480 1.304 1.114 1.030 0.996 0.948 0.886
February 1.462 1.290 1.103 1.020 0.983 0.937 0.874
March 1.451 1.268 1.095 1.014 0.976 0.932 0.866
April 1.409 1.201 1.068 0.983 0.958 0.909 0.848
May 1.394 1.181 1.062 0.976 0.951 0.903 0.840
June 1.386 1.173 1.053 0.976 0.952 0.903 0.838
July 1.384 1.171 1.058 0.983 0.957 0.912 0.846
August 1.377 1.149 1.053 0.982 0.948 0.903 0.837
September 1.361 1.129 1.045 0.975 0.940 0.899 0.828
October 1.343 1.113 1.038 0.968 0.941 0.896 0.838
November 1.323 1.118 1.030 0.971 0.944 0.895 0.838
December 1.317 1.119 1.029 0.978 0.940 0.886 0.827

3. 1996 to 2002

1996 1997 1998 1999 2000 2001 2002
January 0.833 0.783 0.726 0.685 0.652 0.609 0.589
February 0.824 0.776 0.717 0.682 0.644 0.601 0.584
March 0.817 0.772 0.712 0.678 0.635 0.599 0.578
April 0.804 0.761 0.693 0.666 0.618 0.590 0.567
May 0.801 0.755 0.684 0.662 0.613 0.580 0.562
June 0.799 0.748 0.685 0.662 0.609 0.579 0.562
July 0.806 0.748 0.689 0.667 0.615 0.589 0.565
August 0.798 0.737 0.682 0.663 0.615 0.582 0.561
September 0.790 0.728 0.675 0.656 0.603 0.577 0.550
October 0.790 0.726 0.674 0.653 0.604 0.579 0.547
November 0.789 0.725 0.675 0.651 0.600 0.586 0.545
December 0.783 0.721 0.675 0.646 0.599 0.588 0.542

4. 2003 to 2009

2003 2004 2005 2006 2007 2008 2009
January 0.543 0.504 0.457 0.423 0.366 0.312 0.310
February 0.535 0.498 0.452 0.418 0.355 0.302 0.302
March 0.530 0.491 0.445 0.412 0.347 0.298 0.303
April 0.519 0.482 0.437 0.401 0.340 0.286 0.302
May 0.517 0.476 0.434 0.393 0.335 0.280 0.294
June 0.518 0.474 0.432 0.387 0.328 0.270 0.290
July 0.518 0.474 0.432 0.387 0.336 0.272 0.290
August 0.516 0.469 0.429 0.382 0.328 0.267 0.284
September 0.508 0.464 0.426 0.376 0.324 0.261 0.279
October 0.508 0.460 0.424 0.374 0.318 0.265 0.275
November 0.507 0.457 0.422 0.369 0.313 0.275 0.271
December 0.500 0.450 0.418 0.358 0.305 0.293 0.263

5. 2010 to 2016

2010 2011 2012 2013 2014 2015 2016
January 0.263 0.202 0.157 0.120 0.090 0.078 0.064
February 0.256 0.190 0.148 0.112 0.083 0.072 0.059
March 0.247 0.184 0.143 0.107 0.080 0.071 0.054
April 0.236 0.174 0.135 0.103 0.077 0.067 0.053
May 0.231 0.170 0.136 0.101 0.076 0.065 0.050
June 0.228 0.170 0.139 0.103 0.074 0.063 0.046
July 0.231 0.173 0.137 0.103 0.075 0.065 0.045
August 0.226 0.166 0.133 0.097 0.071 0.060 0.041
September 0.222 0.157 0.127 0.093 0.069 0.060 0.039
October 0.219 0.157 0.121 0.093 0.068 0.061 0.040
November 0.214 0.154 0.121 0.092 0.071 0.060 0.037
December 0.205 0.150 0.115 0.090 0.069 0.056 0.031

6. 2017 to 2023

2017 2018 2019 2020 2021 2020 2023
January 0.037            
February 0.026            
March 0.022            
April 0.017            
May 0.013            
June 0.011            
July 0.009            
August 0.002            
September 0.001            
October Nil            
November              
December