Guidance

Indexation Allowance - March 2017

Updated 16 March 2018

The value of the Retail Price Index, as published by the Office for National Statistics, for March 2017 is 269.3 (January 1987 = 100).

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

1. 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.260	2.101	1.953	1.798	1.693	1.607
February	-	2.246	2.088	1.929	1.788	1.682	1.597
March	2.390	2.240	2.078	1.902	1.784	1.677	1.587
April	2.323	2.195	2.038	1.841	1.757	1.645	1.545
May	2.299	2.182	2.027	1.829	1.752	1.643	1.536
June	2.290	2.174	2.019	1.822	1.754	1.643	1.526
July	2.289	2.157	2.022	1.828	1.762	1.645	1.524
August	2.288	2.143	1.994	1.820	1.753	1.638	1.496
September	2.290	2.129	1.988	1.822	1.740	1.630	1.484
October	2.274	2.118	1.970	1.817	1.735	1.617	1.459
November	2.258	2.107	1.961	1.808	1.712	1.604	1.448
December	2.264	2.099	1.963	1.804	1.703	1.607	1.442

2. 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.426	1.254	1.068	0.986	0.953	0.906	0.845
February	1.409	1.240	1.057	0.976	0.940	0.895	0.833
March	1.398	1.218	1.049	0.970	0.933	0.890	0.826
April	1.356	1.153	1.023	0.940	0.915	0.868	0.807
May	1.342	1.134	1.017	0.933	0.909	0.861	0.800
June	1.334	1.125	1.008	0.933	0.910	0.861	0.798
July	1.332	1.124	1.013	0.940	0.914	0.870	0.806
August	1.326	1.102	1.008	0.939	0.906	0.861	0.797
September	1.310	1.083	1.001	0.932	0.898	0.857	0.788
October	1.292	1.067	0.993	0.925	0.899	0.855	0.798
November	1.273	1.072	0.986	0.928	0.902	0.853	0.798
December	1.267	1.073	0.985	0.935	0.898	0.845	0.787

3. 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.793	0.744	0.688	0.648	0.616	0.574	0.554
February	0.785	0.737	0.680	0.645	0.608	0.566	0.549
March	0.778	0.733	0.675	0.641	0.599	0.564	0.543
April	0.765	0.723	0.656	0.630	0.583	0.556	0.533
May	0.761	0.716	0.647	0.626	0.578	0.546	0.528
June	0.760	0.710	0.648	0.626	0.574	0.544	0.528
July	0.767	0.710	0.652	0.631	0.579	0.554	0.531
August	0.759	0.699	0.645	0.627	0.579	0.548	0.527
September	0.751	0.691	0.638	0.620	0.568	0.542	0.516
October	0.751	0.688	0.637	0.617	0.569	0.545	0.514
November	0.750	0.687	0.638	0.615	0.565	0.551	0.511
December	0.744	0.683	0.638	0.610	0.564	0.553	0.509

4. 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.510	0.471	0.426	0.392	0.336	0.284	0.282
February	0.502	0.465	0.420	0.387	0.326	0.274	0.274
March	0.497	0.459	0.414	0.381	0.318	0.270	0.274
April	0.486	0.450	0.406	0.370	0.311	0.258	0.273
May	0.484	0.444	0.403	0.362	0.306	0.252	0.266
June	0.485	0.442	0.401	0.357	0.299	0.242	0.262
July	0.485	0.442	0.401	0.357	0.307	0.244	0.262
August	0.483	0.437	0.398	0.352	0.299	0.240	0.256
September	0.476	0.432	0.395	0.346	0.295	0.233	0.251
October	0.475	0.428	0.393	0.344	0.289	0.237	0.247
November	0.474	0.425	0.391	0.339	0.284	0.247	0.243
December	0.468	0.418	0.387	0.329	0.277	0.265	0.235

5. 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.236	0.176	0.132	0.096	0.066	0.054	0.041
February	0.229	0.164	0.123	0.088	0.059	0.049	0.036
March	0.220	0.158	0.118	0.083	0.057	0.047	0.031
April	0.209	0.149	0.111	0.079	0.053	0.044	0.030
May	0.204	0.145	0.111	0.077	0.052	0.042	0.027
June	0.202	0.145	0.114	0.078	0.051	0.040	0.024
July	0.204	0.147	0.112	0.078	0.052	0.041	0.022
August	0.200	0.141	0.108	0.073	0.048	0.037	0.019
September	0.195	0.132	0.103	0.069	0.045	0.037	0.017
October	0.193	0.132	0.096	0.069	0.045	0.038	0.017
November	0.187	0.129	0.096	0.068	0.047	0.037	0.014
December	0.179	0.125	0.091	0.066	0.046	0.033	0.008

6. 2017 to 2023

	2017	2018	2019	2020	2021	2022	2023
January	0.014
February	0.003
March	Nil