Guidance

Indexation Allowance - October 2016

Updated 23 February 2017

The value of the Retail Price Index, as published by the Office for National Statistics, for October 2016 is 264.8 (January 1987 = 100).

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

1. Years 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.205	2.049	1.903	1.751	1.648	1.563
February	-	2.192	2.037	1.880	1.741	1.637	1.554
March	2.333	2.186	2.027	1.853	1.738	1.632	1.544
April	2.268	2.142	1.987	1.794	1.711	1.601	1.503
May	2.244	2.129	1.976	1.781	1.706	1.599	1.493
June	2.235	2.121	1.969	1.775	1.708	1.599	1.484
July	2.234	2.104	1.972	1.781	1.715	1.601	1.482
August	2.233	2.091	1.944	1.773	1.707	1.594	1.454
September	2.235	2.077	1.938	1.775	1.694	1.586	1.443
October	2.219	2.066	1.920	1.770	1.690	1.573	1.418
November	2.203	2.055	1.911	1.761	1.667	1.561	1.407
December	2.209	2.047	1.914	1.757	1.658	1.563	1.401

2. Years 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.386	1.216	1.034	0.953	0.920	0.874	0.814
February	1.369	1.203	1.023	0.943	0.908	0.863	0.803
March	1.358	1.181	1.015	0.937	0.901	0.858	0.795
April	1.317	1.117	0.989	0.908	0.883	0.836	0.777
May	1.303	1.098	0.984	0.901	0.877	0.830	0.770
June	1.295	1.090	0.975	0.901	0.878	0.830	0.768
July	1.293	1.088	0.979	0.908	0.882	0.839	0.776
August	1.287	1.067	0.975	0.906	0.874	0.830	0.767
September	1.271	1.048	0.967	0.900	0.866	0.826	0.758
October	1.254	1.032	0.960	0.893	0.867	0.824	0.768
November	1.235	1.037	0.953	0.895	0.870	0.822	0.768
December	1.229	1.038	0.951	0.902	0.866	0.814	0.757

3. Years 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.763	0.715	0.660	0.621	0.589	0.548	0.528
February	0.755	0.708	0.652	0.618	0.581	0.540	0.524
March	0.748	0.704	0.647	0.614	0.572	0.538	0.517
April	0.735	0.694	0.629	0.603	0.557	0.530	0.507
May	0.732	0.688	0.620	0.599	0.551	0.520	0.503
June	0.731	0.681	0.621	0.599	0.548	0.518	0.503
July	0.738	0.681	0.625	0.604	0.553	0.528	0.505
August	0.730	0.671	0.618	0.600	0.553	0.522	0.501
September	0.722	0.662	0.611	0.593	0.542	0.517	0.491
October	0.722	0.660	0.610	0.590	0.543	0.519	0.488
November	0.721	0.659	0.611	0.588	0.539	0.525	0.486
December	0.715	0.655	0.611	0.583	0.538	0.527	0.483

4. Years 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.484	0.446	0.402	0.369	0.313	0.262	0.260
February	0.477	0.441	0.397	0.364	0.304	0.253	0.253
March	0.472	0.434	0.390	0.358	0.295	0.248	0.253
April	0.461	0.426	0.382	0.348	0.289	0.237	0.252
May	0.459	0.420	0.379	0.339	0.284	0.231	0.244
June	0.461	0.418	0.378	0.334	0.277	0.221	0.241
July	0.461	0.418	0.378	0.334	0.285	0.223	0.241
August	0.458	0.413	0.375	0.329	0.277	0.219	0.235
September	0.451	0.408	0.371	0.323	0.273	0.212	0.230
October	0.450	0.404	0.370	0.321	0.268	0.216	0.226
November	0.449	0.401	0.368	0.317	0.263	0.226	0.223
December	0.443	0.394	0.364	0.306	0.256	0.244	0.215

5. Years 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.215	0.156	0.113	0.077	0.048	0.037	0.023
February	0.208	0.145	0.104	0.069	0.042	0.032	0.018
March	0.200	0.139	0.100	0.065	0.039	0.030	0.014
April	0.189	0.130	0.092	0.061	0.036	0.026	0.013
May	0.184	0.126	0.092	0.059	0.035	0.024	0.010
June	0.182	0.126	0.095	0.060	0.033	0.023	0.006
July	0.184	0.128	0.094	0.060	0.034	0.024	0.005
August	0.180	0.122	0.090	0.055	0.030	0.019	0.002
September	0.175	0.113	0.084	0.051	0.028	0.020	Nil
October	0.173	0.113	0.078	0.051	0.028	0.020	Nil
November	0.168	0.110	0.078	0.050	0.030	0.019
December	0.159	0.106	0.073	0.048	0.028	0.016