Guidance

Indexation Allowance - December 2017

Updated 16 March 2018

The value of the Retail Price Index, as published by the Office for National Statistics, for December 2017 is 278.1 (January 1987 = 100).

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

1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.366	2.202	2.049	1.889	1.781	1.692
February	-	2.352	2.189	2.025	1.879	1.770	1.682
March	2.501	2.346	2.179	1.997	1.875	1.764	1.671
April	2.432	2.300	2.137	1.934	1.847	1.732	1.629
May	2.407	2.286	2.126	1.921	1.842	1.729	1.619
June	2.398	2.278	2.118	1.915	1.844	1.729	1.609
July	2.397	2.260	2.121	1.920	1.852	1.732	1.606
August	2.396	2.246	2.092	1.912	1.843	1.724	1.577
September	2.398	2.232	2.086	1.914	1.829	1.716	1.565
October	2.381	2.220	2.067	1.909	1.825	1.703	1.540
November	2.364	2.209	2.058	1.899	1.801	1.690	1.528
December	2.371	2.200	2.060	1.895	1.792	1.692	1.521

1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.505	1.327	1.136	1.051	1.017	0.968	0.905
February	1.487	1.314	1.125	1.040	1.004	0.957	0.893
March	1.476	1.291	1.116	1.034	0.996	0.952	0.885
April	1.433	1.223	1.089	1.004	0.978	0.929	0.866
May	1.418	1.204	1.083	0.996	0.971	0.922	0.859
June	1.410	1.195	1.074	0.996	0.972	0.922	0.856
July	1.408	1.193	1.078	1.004	0.977	0.931	0.865
August	1.402	1.171	1.074	1.002	0.968	0.922	0.855
September	1.385	1.151	1.066	0.995	0.960	0.918	0.847
October	1.367	1.134	1.058	0.988	0.961	0.915	0.856
November	1.347	1.139	1.051	0.991	0.964	0.914	0.856
December	1.341	1.141	1.049	0.998	0.960	0.905	0.845

1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.852	0.801	0.744	0.702	0.669	0.625	0.605
February	0.843	0.794	0.735	0.699	0.660	0.617	0.600
March	0.836	0.790	0.729	0.695	0.651	0.615	0.594
April	0.822	0.779	0.710	0.683	0.635	0.607	0.583
May	0.819	0.772	0.701	0.679	0.629	0.596	0.578
June	0.818	0.766	0.702	0.679	0.625	0.595	0.578
July	0.825	0.766	0.706	0.684	0.631	0.605	0.581
August	0.816	0.755	0.699	0.680	0.631	0.598	0.577
September	0.808	0.746	0.692	0.673	0.620	0.593	0.566
October	0.808	0.744	0.691	0.670	0.621	0.596	0.563
November	0.807	0.742	0.692	0.668	0.616	0.602	0.561
December	0.801	0.738	0.692	0.662	0.615	0.604	0.558

2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.559	0.519	0.472	0.438	0.379	0.326	0.324
February	0.551	0.513	0.467	0.432	0.369	0.316	0.316
March	0.546	0.507	0.460	0.426	0.361	0.311	0.316
April	0.535	0.498	0.451	0.415	0.354	0.300	0.315
May	0.532	0.491	0.448	0.407	0.349	0.293	0.307
June	0.534	0.489	0.447	0.401	0.342	0.283	0.303
July	0.534	0.489	0.447	0.401	0.349	0.285	0.303
August	0.531	0.484	0.444	0.396	0.342	0.280	0.297
September	0.524	0.478	0.440	0.390	0.337	0.273	0.292
October	0.523	0.475	0.439	0.388	0.331	0.277	0.288
November	0.522	0.471	0.436	0.383	0.326	0.288	0.284
December	0.516	0.464	0.433	0.372	0.319	0.306	0.276

2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.276	0.214	0.168	0.131	0.101	0.089	0.075
February	0.269	0.202	0.159	0.123	0.094	0.083	0.070
March	0.260	0.196	0.155	0.118	0.091	0.082	0.065
April	0.248	0.186	0.147	0.115	0.088	0.078	0.064
May	0.244	0.182	0.147	0.112	0.087	0.076	0.061
June	0.241	0.182	0.150	0.114	0.085	0.074	0.057
July	0.244	0.185	0.149	0.114	0.086	0.075	0.056
August	0.239	0.178	0.144	0.108	0.082	0.070	0.052
September	0.234	0.169	0.139	0.104	0.080	0.071	0.050
October	0.232	0.168	0.132	0.104	0.079	0.072	0.050
November	0.226	0.166	0.132	0.103	0.082	0.070	0.047
December	0.218	0.162	0.127	0.101	0.080	0.067	0.041

2017

	2017
January	0.047
February	0.036
March	0.033
April	0.028
May	0.024
June	0.021
July	0.019
August	0.012
September	0.011
October	0.010
November	0.008
December	Nil