Guidance

Indexation Allowance - August 2015

Updated 21 January 2016

The value of the Retail Price Index, as published by the Office for National Statistics, for August 2015 is 259.8 (January 1987 = 100).

The indexed rise to be used in calculating the Indexation Allowance in respect of assets disposed of in August 2015 is as follows:

Years 1982 to 1988

Month	1982	1983	1984	1985	1986	1987	1988
January	-	2.145	1.992	1.849	1.699	1.598	1.515
February	-	2.131	1.979	1.826	1.689	1.588	1.505
March	2.270	2.126	1.970	1.800	1.686	1.583	1.496
April	2.206	2.082	1.931	1.741	1.660	1.552	1.456
May	2.183	2.070	1.920	1.729	1.655	1.550	1.446
June	2.174	2.062	1.913	1.723	1.657	1.550	1.437
July	2.173	2.046	1.916	1.728	1.664	1.552	1.435
August	2.172	2.032	1.889	1.721	1.656	1.545	1.408
September	2.174	2.019	1.883	1.722	1.643	1.537	1.397
October	2.158	2.008	1.865	1.718	1.639	1.525	1.373
November	2.143	1.998	1.856	1.709	1.617	1.513	1.362
December	2.149	1.990	1.859	1.705	1.608	1.515	1.355

Years 1989 to 1995

Month	1989	1990	1991	1992	1993	1994	1995
January	1.341	1.174	0.995	0.916	0.884	0.839	0.779
February	1.324	1.161	0.985	0.906	0.872	0.828	0.769
March	1.313	1.140	0.977	0.901	0.865	0.823	0.761
April	1.273	1.077	0.952	0.872	0.848	0.802	0.744
May	1.259	1.059	0.946	0.865	0.841	0.795	0.737
June	1.251	1.051	0.937	0.865	0.843	0.795	0.734
July	1.249	1.049	0.942	0.872	0.846	0.804	0.742
August	1.244	1.028	0.937	0.870	0.839	0.795	0.733
September	1.228	1.009	0.930	0.864	0.831	0.792	0.725
October	1.211	0.994	0.923	0.857	0.832	0.789	0.734
November	1.192	0.998	0.916	0.860	0.835	0.788	0.734
December	1.187	1.000	0.915	0.866	0.831	0.779	0.724

Years 1996 to 2002

Month	1996	1997	1998	1999	2000	2001	2002
January	0.730	0.683	0.629	0.590	0.559	0.518	0.499
February	0.722	0.676	0.621	0.587	0.551	0.510	0.495
March	0.715	0.672	0.616	0.583	0.543	0.509	0.489
April	0.702	0.662	0.598	0.573	0.527	0.501	0.479
May	0.699	0.656	0.589	0.569	0.522	0.491	0.474
June	0.698	0.650	0.590	0.569	0.518	0.490	0.474
July	0.705	0.650	0.594	0.574	0.524	0.499	0.477
August	0.697	0.639	0.587	0.570	0.524	0.493	0.473
September	0.689	0.631	0.580	0.563	0.513	0.488	0.463
October	0.689	0.629	0.579	0.560	0.514	0.491	0.460
November	0.688	0.628	0.580	0.558	0.510	0.497	0.458
December	0.683	0.624	0.580	0.553	0.509	0.498	0.455

Years 2003 to 2009

Month	2003	2004	2005	2006	2007	2008	2009
January	0.456	0.419	0.375	0.343	0.289	0.238	0.237
February	0.449	0.413	0.370	0.338	0.279	0.229	0.229
March	0.444	0.407	0.364	0.332	0.271	0.225	0.230
April	0.434	0.399	0.356	0.322	0.265	0.214	0.228
May	0.431	0.393	0.353	0.314	0.260	0.208	0.221
June	0.433	0.391	0.352	0.309	0.253	0.198	0.217
July	0.433	0.391	0.352	0.309	0.261	0.200	0.217
August	0.431	0.386	0.349	0.304	0.253	0.196	0.212
September	0.424	0.381	0.345	0.298	0.249	0.190	0.207
October	0.423	0.378	0.344	0.296	0.244	0.193	0.203
November	0.422	0.375	0.342	0.292	0.239	0.203	0.199
December	0.416	0.368	0.338	0.282	0.232	0.220	0.192

Years 2010 to 2016

Month	2010	2011	2012	2013	2014	2015
January	0.192	0.134	0.092	0.057	0.029	0.017
February	0.185	0.123	0.083	0.049	0.022	0.012
March	0.177	0.117	0.079	0.045	0.020	0.011
April	0.166	0.108	0.071	0.041	0.016	0.007
May	0.162	0.105	0.072	0.039	0.015	0.005
June	0.159	0.105	0.074	0.040	0.014	0.003
July	0.162	0.107	0.073	0.040	0.015	0.005
August	0.157	0.100	0.069	0.035	0.011	Nil
September	0.153	0.092	0.064	0.031	0.009
October	0.151	0.092	0.058	0.031	0.008
November	0.146	0.089	0.058	0.031	0.011
December	0.137	0.085	0.053	0.029	0.009