Guidance

Indexation Allowance - September 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-september-2017

The value of the Retail Price Index, as published by the Office for National Statistics, for September 2017 is 275.1 (January 1987 = 100).

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

1. 1982 to 1988

1982 1983 1984 1985 1986 1987 1988
               
January - 2.330 2.168 2.016 1.858 1.751 1.663
February - 2.316 2.155 1.992 1.848 1.740 1.653
March 2.463 2.310 2.145 1.964 1.844 1.735 1.643
April 2.395 2.264 2.103 1.903 1.817 1.702 1.600
May 2.370 2.250 2.092 1.889 1.812 1.700 1.590
June 2.361 2.243 2.084 1.883 1.813 1.700 1.581
July 2.360 2.225 2.088 1.889 1.821 1.702 1.578
August 2.359 2.211 2.059 1.881 1.812 1.694 1.550
September 2.361 2.197 2.053 1.883 1.799 1.687 1.538
October 2.344 2.185 2.034 1.878 1.794 1.673 1.512
November 2.328 2.174 2.025 1.868 1.771 1.661 1.501
December 2.334 2.166 2.027 1.864 1.762 1.663 1.494

2. 1989 to 1995

1989 1990 1991 1992 1993 1994 1995
               
January 1.478 1.302 1.113 1.029 0.995 0.947 0.884
February 1.461 1.289 1.102 1.018 0.982 0.936 0.873
March 1.450 1.266 1.094 1.012 0.975 0.931 0.865
April 1.407 1.199 1.067 0.982 0.957 0.908 0.846
May 1.392 1.180 1.061 0.975 0.950 0.901 0.839
June 1.384 1.171 1.051 0.975 0.951 0.901 0.836
July 1.382 1.170 1.056 0.982 0.955 0.910 0.845
August 1.376 1.148 1.051 0.981 0.947 0.901 0.835
September 1.359 1.128 1.044 0.973 0.939 0.897 0.827
October 1.341 1.111 1.036 0.966 0.940 0.895 0.836
November 1.322 1.116 1.029 0.969 0.943 0.893 0.836
December 1.316 1.118 1.027 0.976 0.939 0.884 0.825

3. 1996 to 2002

1996 1997 1998 1999 2000 2001 2002
               
January 0.832 0.782 0.725 0.684 0.651 0.608 0.587
February 0.823 0.775 0.716 0.681 0.642 0.599 0.583
March 0.816 0.770 0.711 0.676 0.634 0.598 0.577
April 0.803 0.760 0.692 0.665 0.617 0.589 0.566
May 0.799 0.753 0.683 0.661 0.612 0.579 0.561
June 0.798 0.747 0.684 0.661 0.608 0.577 0.561
July 0.805 0.747 0.688 0.666 0.613 0.587 0.564
August 0.797 0.736 0.681 0.662 0.613 0.581 0.560
September 0.789 0.727 0.673 0.655 0.602 0.576 0.549
October 0.789 0.725 0.672 0.652 0.603 0.578 0.546
November 0.788 0.724 0.673 0.650 0.598 0.585 0.544
December 0.782 0.719 0.673 0.644 0.598 0.587 0.541

4. 2003 to 2009

2003 2004 2005 2006 2007 2008 2009
               
January 0.542 0.502 0.456 0.422 0.365 0.311 0.309
February 0.534 0.497 0.451 0.417 0.355 0.301 0.301
March 0.529 0.490 0.444 0.411 0.346 0.297 0.302
April 0.518 0.481 0.436 0.400 0.339 0.286 0.301
May 0.516 0.475 0.433 0.392 0.334 0.279 0.293
June 0.517 0.473 0.431 0.386 0.327 0.269 0.289
July 0.517 0.473 0.431 0.386 0.335 0.271 0.289
August 0.515 0.468 0.428 0.381 0.327 0.267 0.283
September 0.507 0.463 0.425 0.375 0.323 0.260 0.278
October 0.507 0.459 0.423 0.373 0.317 0.264 0.274
November 0.506 0.456 0.421 0.368 0.312 0.274 0.270
December 0.499 0.449 0.417 0.357 0.304 0.292 0.262

5. 2010 to 2016

2010 2011 2012 2013 2014 2015 2016
               
January 0.263 0.201 0.156 0.119 0.089 0.077 0.063
February 0.255 0.189 0.147 0.111 0.082 0.072 0.058
March 0.246 0.183 0.142 0.106 0.080 0.070 0.054
April 0.235 0.174 0.134 0.103 0.076 0.066 0.052
May 0.230 0.170 0.135 0.100 0.075 0.064 0.050
June 0.228 0.170 0.138 0.102 0.073 0.063 0.046
July 0.230 0.172 0.136 0.102 0.075 0.064 0.044
August 0.225 0.165 0.132 0.096 0.070 0.059 0.040
September 0.221 0.156 0.127 0.092 0.068 0.060 0.039
October 0.218 0.156 0.120 0.092 0.068 0.060 0.039
November 0.213 0.153 0.120 0.091 0.070 0.059 0.036
December 0.204 0.149 0.115 0.089 0.068 0.056 0.030

6. 2017 to 2023

2017 2018 2019 2020 2021 2020 2023
               
January 0.036            
February 0.025            
March 0.022            
April 0.017            
May 0.013            
June 0.010            
July 0.008            
August 0.001            
September Nil            
October              
November              
December              
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