Guidance

Indexation Allowance - May 2016

Updated 23 February 2017

The value of the Retail Price Index, as published by the Office for National Statistics, for May 2016 is 262.1 (January 1987 = 100).

The indexed rise to be used in calculating the Indexation Allowance in respect of assets disposed of in May 2016 is as follows:

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.173	2.018	1.874	1.723	1.621	1.537
February	-	2.159	2.006	1.851	1.713	1.611	1.527
March	2.299	2.153	1.996	1.824	1.710	1.605	1.518
April	2.234	2.110	1.957	1.765	1.684	1.575	1.477
May	2.211	2.097	1.946	1.753	1.679	1.572	1.468
June	2.202	2.089	1.938	1.747	1.680	1.572	1.459
July	2.201	2.073	1.942	1.752	1.688	1.575	1.456
August	2.200	2.059	1.914	1.745	1.679	1.567	1.429
September	2.202	2.046	1.909	1.746	1.666	1.560	1.418
October	2.186	2.035	1.891	1.742	1.662	1.547	1.394
November	2.171	2.024	1.882	1.733	1.640	1.535	1.383
December	2.177	2.016	1.884	1.729	1.631	1.537	1.376

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.361	1.193	1.013	0.933	0.901	0.855	0.795
February	1.344	1.181	1.002	0.923	0.888	0.844	0.784
March	1.334	1.159	0.995	0.917	0.882	0.839	0.777
April	1.293	1.095	0.969	0.888	0.864	0.818	0.759
May	1.279	1.077	0.963	0.882	0.858	0.811	0.752
June	1.271	1.069	0.955	0.882	0.859	0.811	0.750
July	1.269	1.067	0.959	0.888	0.863	0.820	0.758
August	1.263	1.046	0.955	0.887	0.855	0.811	0.748
September	1.248	1.027	0.947	0.880	0.847	0.808	0.740
October	1.231	1.012	0.940	0.873	0.848	0.805	0.750
November	1.212	1.016	0.933	0.876	0.851	0.804	0.750
December	1.206	1.018	0.931	0.883	0.847	0.795	0.739

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.745	0.698	0.643	0.604	0.573	0.532	0.512
February	0.737	0.691	0.635	0.601	0.565	0.524	0.508
March	0.730	0.687	0.630	0.597	0.556	0.522	0.502
April	0.718	0.677	0.612	0.587	0.541	0.514	0.492
May	0.714	0.670	0.603	0.583	0.535	0.505	0.488
June	0.713	0.664	0.604	0.583	0.532	0.503	0.488
July	0.720	0.664	0.608	0.588	0.537	0.512	0.490
August	0.712	0.654	0.601	0.584	0.537	0.506	0.486
September	0.704	0.645	0.594	0.577	0.526	0.501	0.476
October	0.704	0.643	0.593	0.574	0.527	0.504	0.473
November	0.703	0.642	0.594	0.572	0.523	0.510	0.471
December	0.698	0.638	0.594	0.567	0.522	0.512	0.468

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.469	0.431	0.388	0.355	0.300	0.249	0.248
February	0.462	0.426	0.382	0.350	0.290	0.240	0.240
March	0.457	0.420	0.376	0.344	0.282	0.236	0.240
April	0.446	0.411	0.368	0.334	0.276	0.225	0.239
May	0.444	0.405	0.365	0.326	0.271	0.219	0.232
June	0.446	0.403	0.364	0.320	0.264	0.209	0.228
July	0.446	0.403	0.364	0.320	0.272	0.211	0.228
August	0.443	0.399	0.361	0.316	0.264	0.207	0.222
September	0.436	0.393	0.357	0.310	0.260	0.200	0.217
October	0.435	0.390	0.356	0.308	0.255	0.204	0.213
November	0.435	0.387	0.354	0.303	0.250	0.213	0.210
December	0.428	0.380	0.350	0.293	0.243	0.231	0.202

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.203	0.145	0.101	0.066	0.038	0.026	0.013
February	0.196	0.133	0.093	0.059	0.031	0.021	0.008
March	0.188	0.127	0.088	0.054	0.029	0.019	0.004
April	0.176	0.118	0.081	0.051	0.025	0.016	0.003
May	0.172	0.114	0.081	0.048	0.024	0.014	Nil
June	0.170	0.114	0.084	0.050	0.023	0.012
July	0.172	0.117	0.083	0.050	0.024	0.014
August	0.167	0.110	0.079	0.044	0.020	0.009
September	0.163	0.102	0.073	0.040	0.017	0.010
October	0.161	0.101	0.067	0.040	0.017	0.010
November	0.156	0.099	0.067	0.040	0.019	0.009
December	0.148	0.095	0.062	0.038	0.018	0.006