Guidance

Indexation Allowance - August 2017

Updated 16 March 2018

The value of the Retail Price Index, as published by the Office for National Statistics, for August 2017 is 274.7 (January 1987 = 100).

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

1. 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.325	2.163	2.012	1.854	1.747	1.659
February	-	2.311	2.150	1.988	1.844	1.736	1.649
March	2.458	2.305	2.140	1.960	1.840	1.731	1.639
April	2.390	2.259	2.099	1.898	1.813	1.698	1.596
May	2.366	2.246	2.087	1.885	1.807	1.696	1.587
June	2.356	2.238	2.080	1.879	1.809	1.696	1.577
July	2.355	2.220	2.083	1.884	1.817	1.698	1.575
August	2.354	2.206	2.054	1.877	1.808	1.690	1.546
September	2.356	2.192	2.048	1.878	1.794	1.683	1.534
October	2.340	2.181	2.030	1.874	1.790	1.670	1.509
November	2.323	2.170	2.020	1.864	1.767	1.657	1.497
December	2.329	2.161	2.023	1.860	1.757	1.659	1.490

2. 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.475	1.299	1.110	1.026	0.992	0.944	0.882
February	1.457	1.285	1.099	1.015	0.979	0.933	0.870
March	1.446	1.263	1.091	1.010	0.972	0.928	0.862
April	1.403	1.196	1.064	0.979	0.954	0.905	0.844
May	1.389	1.177	1.058	0.972	0.947	0.898	0.836
June	1.380	1.168	1.048	0.972	0.948	0.898	0.834
July	1.378	1.166	1.053	0.979	0.952	0.908	0.842
August	1.372	1.144	1.048	0.978	0.944	0.898	0.833
September	1.356	1.125	1.041	0.971	0.936	0.894	0.824
October	1.338	1.108	1.033	0.964	0.937	0.892	0.834
November	1.318	1.113	1.026	0.966	0.940	0.891	0.834
December	1.312	1.115	1.024	0.973	0.936	0.882	0.823

3. 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.829	0.779	0.722	0.681	0.649	0.605	0.585
February	0.820	0.772	0.714	0.678	0.640	0.597	0.581
March	0.813	0.768	0.708	0.674	0.631	0.595	0.574
April	0.800	0.758	0.689	0.663	0.615	0.587	0.563
May	0.797	0.751	0.680	0.659	0.609	0.577	0.559
June	0.795	0.744	0.681	0.659	0.605	0.575	0.559
July	0.802	0.744	0.685	0.664	0.611	0.585	0.562
August	0.794	0.733	0.678	0.660	0.611	0.579	0.557
September	0.786	0.724	0.671	0.653	0.600	0.573	0.547
October	0.786	0.722	0.670	0.650	0.601	0.576	0.544
November	0.785	0.721	0.671	0.648	0.596	0.582	0.542
December	0.779	0.717	0.671	0.642	0.595	0.584	0.539

4. 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.540	0.500	0.454	0.420	0.363	0.309	0.307
February	0.532	0.495	0.449	0.415	0.353	0.299	0.299
March	0.527	0.488	0.442	0.409	0.344	0.295	0.300
April	0.516	0.479	0.434	0.398	0.337	0.284	0.299
May	0.513	0.473	0.431	0.389	0.332	0.277	0.291
June	0.515	0.471	0.429	0.384	0.325	0.267	0.287
July	0.515	0.471	0.429	0.384	0.333	0.269	0.287
August	0.513	0.466	0.426	0.379	0.325	0.265	0.281
September	0.505	0.460	0.423	0.373	0.321	0.258	0.276
October	0.504	0.457	0.421	0.371	0.315	0.262	0.272
November	0.504	0.453	0.419	0.366	0.310	0.272	0.268
December	0.497	0.447	0.415	0.355	0.303	0.290	0.260

5. 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.261	0.200	0.154	0.118	0.087	0.076	0.061
February	0.253	0.188	0.145	0.109	0.081	0.070	0.057
March	0.245	0.182	0.141	0.105	0.078	0.068	0.052
April	0.233	0.172	0.133	0.101	0.074	0.065	0.051
May	0.229	0.168	0.133	0.099	0.073	0.063	0.048
June	0.226	0.168	0.136	0.100	0.072	0.061	0.044
July	0.229	0.170	0.135	0.100	0.073	0.062	0.043
August	0.224	0.163	0.130	0.094	0.069	0.057	0.039
September	0.219	0.155	0.125	0.091	0.066	0.058	0.037
October	0.217	0.154	0.118	0.091	0.066	0.059	0.037
November	0.211	0.152	0.118	0.090	0.068	0.057	0.035
December	0.203	0.147	0.113	0.087	0.067	0.054	0.028

6. 2017 to 2023

	2017	2018	2019	2020	2021	2020	2023
January	0.035
February	0.023
March	0.020
April	0.015
May	0.011
June	0.009
July	0.007
August	Nil
September
October
November
December