Guidance

Indexation Allowance - June 2016

Updated 23 February 2017

The value of the Retail Price Index, as published by the Office for National Statistics, for June 2016 is 263.1 (January 1987 = 100).

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

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.185	2.030	1.885	1.734	1.631	1.547
February	-	2.171	2.017	1.862	1.724	1.621	1.537
March	2.312	2.165	2.008	1.835	1.720	1.615	1.527
April	2.247	2.122	1.968	1.776	1.694	1.584	1.487
May	2.223	2.109	1.957	1.763	1.689	1.582	1.477
June	2.214	2.101	1.950	1.758	1.690	1.582	1.468
July	2.213	2.084	1.953	1.763	1.698	1.584	1.466
August	2.212	2.071	1.925	1.755	1.690	1.577	1.438
September	2.214	2.057	1.920	1.757	1.676	1.569	1.427
October	2.199	2.046	1.902	1.752	1.672	1.557	1.403
November	2.183	2.036	1.893	1.743	1.650	1.544	1.392
December	2.189	2.028	1.895	1.739	1.641	1.547	1.385

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.370	1.202	1.021	0.940	0.908	0.862	0.802
February	1.353	1.189	1.010	0.930	0.896	0.852	0.791
March	1.343	1.167	1.002	0.925	0.889	0.846	0.784
April	1.302	1.103	0.977	0.896	0.871	0.825	0.766
May	1.288	1.085	0.971	0.889	0.865	0.818	0.759
June	1.280	1.077	0.962	0.889	0.866	0.818	0.756
July	1.278	1.075	0.966	0.896	0.870	0.827	0.765
August	1.272	1.054	0.962	0.894	0.862	0.818	0.755
September	1.256	1.035	0.955	0.887	0.854	0.814	0.747
October	1.239	1.019	0.947	0.881	0.855	0.812	0.756
November	1.220	1.024	0.940	0.883	0.858	0.811	0.756
December	1.215	1.025	0.939	0.890	0.854	0.802	0.746

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.752	0.704	0.650	0.610	0.579	0.538	0.518
February	0.744	0.697	0.641	0.607	0.571	0.530	0.514
March	0.737	0.693	0.636	0.603	0.562	0.528	0.508
April	0.724	0.683	0.618	0.593	0.547	0.520	0.497
May	0.721	0.677	0.609	0.589	0.541	0.510	0.493
June	0.720	0.670	0.610	0.589	0.538	0.509	0.493
July	0.726	0.670	0.614	0.594	0.543	0.518	0.496
August	0.718	0.660	0.607	0.590	0.543	0.512	0.491
September	0.711	0.652	0.600	0.583	0.532	0.507	0.481
October	0.711	0.650	0.599	0.580	0.533	0.509	0.479
November	0.710	0.648	0.600	0.578	0.529	0.516	0.476
December	0.704	0.644	0.600	0.573	0.528	0.517	0.474

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.475	0.437	0.393	0.360	0.305	0.254	0.252
February	0.467	0.431	0.388	0.355	0.295	0.245	0.245
March	0.462	0.425	0.381	0.349	0.287	0.240	0.245
April	0.452	0.417	0.373	0.339	0.281	0.229	0.244
May	0.450	0.411	0.370	0.331	0.276	0.223	0.236
June	0.451	0.408	0.369	0.325	0.269	0.214	0.233
July	0.451	0.408	0.369	0.325	0.277	0.215	0.233
August	0.449	0.404	0.366	0.321	0.269	0.211	0.227
September	0.442	0.399	0.363	0.315	0.265	0.205	0.222
October	0.441	0.395	0.361	0.313	0.259	0.209	0.218
November	0.440	0.392	0.359	0.308	0.255	0.218	0.215
December	0.434	0.385	0.355	0.298	0.248	0.236	0.207

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.207	0.149	0.105	0.070	0.042	0.030	0.017
February	0.200	0.137	0.097	0.063	0.035	0.025	0.012
March	0.192	0.132	0.093	0.058	0.033	0.023	0.008
April	0.181	0.122	0.085	0.055	0.029	0.020	0.007
May	0.177	0.119	0.085	0.052	0.028	0.018	0.004
June	0.174	0.119	0.088	0.054	0.027	0.016	Nil
July	0.177	0.121	0.087	0.054	0.028	0.017
August	0.172	0.114	0.083	0.048	0.024	0.013
September	0.168	0.106	0.077	0.044	0.021	0.013
October	0.165	0.105	0.071	0.044	0.021	0.014
November	0.160	0.103	0.071	0.044	0.023	0.013
December	0.152	0.099	0.066	0.042	0.022	0.010