Guidance

Indexation Allowance - June 2015

Updated 21 January 2016

The value of the Retail Price Index, as published by the Office for National Statistics, for June 2015 is 258.9 (January 1987 = 100).

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

Years 1982 to 1988

Month	1982	1983	1984	1985	1986	1987	1988
January	-	2.134	1.981	1.839	1.690	1.589	1.506
February	-	2.121	1.969	1.816	1.680	1.579	1.497
March	2.259	2.115	1.960	1.790	1.677	1.574	1.487
April	2.195	2.072	1.921	1.732	1.651	1.543	1.447
May	2.172	2.059	1.910	1.719	1.646	1.541	1.438
June	2.163	2.052	1.902	1.713	1.647	1.541	1.429
July	2.162	2.035	1.906	1.719	1.655	1.543	1.426
August	2.161	2.022	1.879	1.711	1.647	1.536	1.399
September	2.163	2.008	1.873	1.713	1.634	1.528	1.388
October	2.147	1.998	1.855	1.708	1.630	1.516	1.364
November	2.132	1.987	1.847	1.699	1.608	1.504	1.354
December	2.138	1.979	1.849	1.696	1.599	1.506	1.347

Years 1989 to 1995

Month	1989	1990	1991	1992	1993	1994	1995
January	1.332	1.167	0.988	0.909	0.877	0.832	0.773
February	1.316	1.154	0.978	0.899	0.865	0.822	0.762
March	1.305	1.133	0.970	0.894	0.859	0.817	0.755
April	1.265	1.070	0.945	0.865	0.841	0.795	0.738
May	1.251	1.052	0.939	0.859	0.835	0.789	0.731
June	1.244	1.043	0.931	0.859	0.836	0.789	0.728
July	1.242	1.042	0.935	0.865	0.840	0.798	0.736
August	1.236	1.021	0.931	0.864	0.832	0.789	0.727
September	1.220	1.002	0.923	0.857	0.825	0.786	0.719
October	1.203	0.987	0.916	0.851	0.826	0.783	0.728
November	1.185	0.992	0.909	0.853	0.828	0.782	0.728
December	1.179	0.993	0.908	0.860	0.825	0.773	0.718

Years 1996 to 2002

Month	1996	1997	1998	1999	2000	2001	2002
January	0.724	0.677	0.623	0.584	0.554	0.513	0.494
February	0.716	0.670	0.615	0.582	0.546	0.505	0.490
March	0.709	0.666	0.610	0.578	0.537	0.503	0.484
April	0.697	0.656	0.592	0.567	0.522	0.496	0.474
May	0.693	0.650	0.583	0.563	0.517	0.486	0.469
June	0.692	0.644	0.584	0.563	0.513	0.485	0.469
July	0.699	0.644	0.588	0.568	0.518	0.494	0.472
August	0.691	0.633	0.582	0.564	0.518	0.488	0.468
September	0.683	0.625	0.575	0.558	0.508	0.483	0.458
October	0.683	0.623	0.574	0.555	0.509	0.485	0.455
November	0.682	0.622	0.575	0.553	0.504	0.491	0.453
December	0.677	0.618	0.575	0.548	0.503	0.493	0.450

Years 2003 to 2009

Month	2003	2004	2005	2006	2007	2008	2009
January	0.451	0.414	0.371	0.339	0.284	0.234	0.232
February	0.444	0.409	0.366	0.333	0.275	0.225	0.225
March	0.439	0.402	0.359	0.328	0.267	0.221	0.225
April	0.429	0.394	0.351	0.318	0.260	0.210	0.224
May	0.426	0.388	0.348	0.310	0.256	0.204	0.217
June	0.428	0.386	0.347	0.304	0.249	0.194	0.213
July	0.428	0.386	0.347	0.304	0.256	0.196	0.213
August	0.426	0.382	0.344	0.300	0.249	0.192	0.208
September	0.419	0.376	0.341	0.294	0.245	0.185	0.203
October	0.418	0.373	0.339	0.292	0.239	0.189	0.199
November	0.417	0.370	0.337	0.287	0.235	0.199	0.195
December	0.411	0.363	0.334	0.277	0.228	0.216	0.188

Years 2010 to 2016

Month	2010	2011	2012	2013	2014	2015
January	0.188	0.131	0.088	0.053	0.025	0.014
February	0.181	0.119	0.079	0.046	0.018	0.009
March	0.173	0.114	0.075	0.041	0.016	0.007
April	0.162	0.105	0.068	0.038	0.013	0.003
May	0.158	0.101	0.068	0.036	0.012	0.002
June	0.155	0.101	0.071	0.037	0.010	Nil
July	0.158	0.103	0.069	0.037	0.011
August	0.153	0.097	0.065	0.031	0.007
September	0.149	0.088	0.060	0.028	0.005
October	0.147	0.088	0.054	0.028	0.005
November	0.142	0.086	0.054	0.027	0.007
December	0.134	0.081	0.049	0.025	0.005