Guidance

Indexation Allowance - April 2017

Updated 16 March 2018

The value of the Retail Price Index, as published by the Office for National Statistics, for April 2017 is 270.6 (January 1987 = 100).

The indexed rise to be used in calculating the Indexation Allowance for assets disposed of in April 2017 is as follows:

1. 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.276	2.116	1.967	1.811	1.706	1.620
February	-	2.262	2.103	1.943	1.801	1.695	1.609
March	2.406	2.256	2.093	1.916	1.797	1.690	1.599
April	2.339	2.211	2.053	1.855	1.771	1.658	1.558
May	2.315	2.197	2.041	1.842	1.766	1.656	1.548
June	2.306	2.189	2.034	1.836	1.767	1.656	1.538
July	2.305	2.172	2.037	1.841	1.775	1.658	1.536
August	2.304	2.158	2.009	1.834	1.766	1.650	1.508
September	2.306	2.144	2.003	1.835	1.753	1.643	1.496
October	2.290	2.133	1.984	1.831	1.748	1.630	1.471
November	2.274	2.122	1.975	1.821	1.725	1.617	1.460
December	2.280	2.114	1.978	1.817	1.716	1.620	1.453

2. 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.438	1.264	1.078	0.996	0.962	0.915	0.853
February	1.420	1.251	1.067	0.985	0.950	0.904	0.842
March	1.410	1.229	1.059	0.980	0.943	0.899	0.835
April	1.367	1.163	1.033	0.950	0.925	0.877	0.816
May	1.353	1.144	1.027	0.943	0.918	0.870	0.809
June	1.345	1.136	1.018	0.943	0.919	0.870	0.806
July	1.343	1.134	1.022	0.950	0.923	0.879	0.815
August	1.337	1.112	1.018	0.948	0.915	0.870	0.805
September	1.321	1.093	1.010	0.941	0.907	0.866	0.797
October	1.303	1.077	1.003	0.934	0.908	0.864	0.806
November	1.284	1.082	0.996	0.937	0.911	0.862	0.806
December	1.278	1.083	0.994	0.944	0.907	0.853	0.796

3. 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.802	0.753	0.697	0.656	0.624	0.582	0.561
February	0.793	0.746	0.688	0.653	0.616	0.573	0.557
March	0.786	0.741	0.683	0.649	0.607	0.571	0.551
April	0.773	0.731	0.664	0.638	0.591	0.563	0.540
May	0.770	0.725	0.655	0.634	0.585	0.553	0.536
June	0.769	0.718	0.656	0.634	0.582	0.552	0.536
July	0.776	0.718	0.660	0.639	0.587	0.561	0.538
August	0.767	0.707	0.653	0.635	0.587	0.555	0.534
September	0.759	0.699	0.646	0.628	0.576	0.550	0.524
October	0.759	0.697	0.645	0.625	0.577	0.552	0.521
November	0.758	0.695	0.646	0.623	0.572	0.559	0.519
December	0.753	0.691	0.646	0.617	0.571	0.561	0.516

4. 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.517	0.478	0.433	0.399	0.342	0.290	0.288
February	0.509	0.472	0.427	0.393	0.332	0.280	0.280
March	0.504	0.466	0.420	0.388	0.324	0.276	0.281
April	0.493	0.457	0.412	0.377	0.317	0.264	0.279
May	0.491	0.451	0.409	0.369	0.312	0.258	0.272
June	0.493	0.449	0.408	0.363	0.305	0.248	0.268
July	0.493	0.449	0.408	0.363	0.313	0.250	0.268
August	0.490	0.444	0.405	0.358	0.305	0.246	0.262
September	0.483	0.439	0.401	0.352	0.301	0.239	0.257
October	0.482	0.435	0.400	0.350	0.295	0.243	0.253
November	0.481	0.432	0.398	0.346	0.290	0.253	0.249
December	0.475	0.425	0.394	0.335	0.283	0.271	0.241

5. 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.242	0.182	0.137	0.101	0.071	0.060	0.046
February	0.234	0.170	0.128	0.093	0.065	0.054	0.041
March	0.226	0.164	0.124	0.088	0.062	0.053	0.036
April	0.215	0.154	0.116	0.085	0.058	0.049	0.035
May	0.210	0.151	0.116	0.082	0.057	0.047	0.032
June	0.207	0.151	0.119	0.084	0.056	0.045	0.029
July	0.210	0.153	0.118	0.084	0.057	0.046	0.027
August	0.205	0.146	0.114	0.078	0.053	0.042	0.023
September	0.201	0.137	0.108	0.074	0.050	0.042	0.022
October	0.198	0.137	0.102	0.074	0.050	0.043	0.022
November	0.193	0.135	0.102	0.073	0.053	0.042	0.019
December	0.185	0.130	0.096	0.071	0.051	0.038	0.013

6. 2017 to 2023

	2017	2018	2019	2020	2021	2022	2023
January	0.019
February	0.008
March	0.005
April	Nil