Guidance

Indexation Allowance - June 2017

Updated 16 March 2018

The value of the Retail Price Index, as published by the Office for National Statistics, for June 2017 is 272.3 (January 1987 = 100).

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

1. 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.296	2.136	1.986	1.829	1.723	1.636
February	-	2.282	2.123	1.962	1.819	1.712	1.626
March	2.428	2.276	2.113	1.934	1.815	1.707	1.616
April	2.360	2.231	2.072	1.873	1.788	1.675	1.574
May	2.336	2.217	2.060	1.860	1.783	1.672	1.564
June	2.327	2.210	2.053	1.854	1.784	1.672	1.554
July	2.326	2.192	2.056	1.859	1.792	1.675	1.552
August	2.325	2.178	2.028	1.852	1.784	1.667	1.524
September	2.327	2.164	2.022	1.853	1.770	1.659	1.512
October	2.310	2.153	2.003	1.849	1.766	1.646	1.487
November	2.294	2.142	1.994	1.839	1.742	1.633	1.475
December	2.300	2.134	1.996	1.835	1.733	1.636	1.469

2. 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.453	1.279	1.091	1.008	0.975	0.927	0.865
February	1.436	1.265	1.080	0.998	0.962	0.916	0.854
March	1.425	1.243	1.072	0.992	0.955	0.911	0.846
April	1.382	1.177	1.046	0.962	0.937	0.888	0.828
May	1.368	1.158	1.040	0.955	0.930	0.882	0.820
June	1.360	1.149	1.031	0.955	0.931	0.882	0.818
July	1.358	1.147	1.035	0.962	0.935	0.891	0.826
August	1.351	1.126	1.031	0.960	0.927	0.882	0.817
September	1.335	1.106	1.023	0.953	0.919	0.878	0.808
October	1.317	1.090	1.016	0.946	0.920	0.875	0.818
November	1.298	1.095	1.008	0.949	0.923	0.874	0.818
December	1.292	1.096	1.007	0.956	0.919	0.865	0.807

3. 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.813	0.764	0.707	0.666	0.634	0.591	0.571
February	0.805	0.757	0.699	0.663	0.626	0.583	0.567
March	0.797	0.752	0.693	0.659	0.617	0.581	0.560
April	0.784	0.742	0.675	0.648	0.601	0.573	0.550
May	0.781	0.736	0.665	0.644	0.595	0.563	0.545
June	0.780	0.729	0.666	0.644	0.591	0.561	0.545
July	0.787	0.729	0.671	0.649	0.597	0.571	0.548
August	0.779	0.718	0.663	0.645	0.597	0.565	0.544
September	0.770	0.709	0.656	0.638	0.586	0.560	0.533
October	0.770	0.707	0.655	0.635	0.587	0.562	0.531
November	0.769	0.706	0.656	0.633	0.582	0.569	0.528
December	0.764	0.702	0.656	0.628	0.581	0.570	0.525

4. 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.526	0.487	0.442	0.408	0.351	0.298	0.296
February	0.519	0.482	0.436	0.402	0.341	0.288	0.288
March	0.514	0.475	0.429	0.396	0.332	0.284	0.289
April	0.503	0.466	0.421	0.386	0.326	0.272	0.287
May	0.500	0.460	0.418	0.377	0.321	0.266	0.280
June	0.502	0.458	0.417	0.372	0.314	0.256	0.276
July	0.502	0.458	0.417	0.372	0.321	0.258	0.276
August	0.499	0.453	0.414	0.367	0.314	0.254	0.270
September	0.492	0.448	0.410	0.361	0.309	0.247	0.265
October	0.491	0.444	0.409	0.359	0.303	0.251	0.261
November	0.490	0.441	0.407	0.354	0.299	0.261	0.257
December	0.484	0.434	0.403	0.343	0.291	0.279	0.249

5. 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.250	0.189	0.144	0.108	0.078	0.066	0.052
February	0.242	0.177	0.135	0.100	0.071	0.061	0.047
March	0.234	0.171	0.131	0.095	0.069	0.059	0.043
April	0.222	0.162	0.123	0.091	0.065	0.055	0.042
May	0.218	0.158	0.123	0.089	0.064	0.053	0.039
June	0.215	0.158	0.126	0.091	0.062	0.052	0.035
July	0.218	0.160	0.125	0.091	0.064	0.053	0.034
August	0.213	0.153	0.121	0.085	0.060	0.048	0.030
September	0.209	0.145	0.115	0.081	0.057	0.049	0.028
October	0.206	0.144	0.109	0.081	0.057	0.049	0.028
November	0.201	0.142	0.109	0.080	0.059	0.048	0.026
December	0.192	0.137	0.103	0.078	0.057	0.045	0.019

6. 2017 to 2023

	2017	2018	2019	2020	2021	2020	2023
January	0.026
February	0.015
March	0.011
April	0.006
May	0.002
June	Nil
July
August
September
October
November
December