Guidance

Indexation Allowance - May 2017

Updated 16 March 2018

The value of the Retail Price Index, as published by the Office for National Statistics, for May 2017 is 271.7 (January 1987 = 100).

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

1. 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.289	2.129	1.979	1.823	1.717	1.630
February	-	2.275	2.116	1.955	1.813	1.706	1.620
March	2.420	2.269	2.106	1.928	1.809	1.701	1.610
April	2.353	2.224	2.065	1.867	1.782	1.669	1.568
May	2.329	2.210	2.054	1.854	1.777	1.666	1.558
June	2.319	2.202	2.046	1.848	1.778	1.666	1.549
July	2.318	2.185	2.049	1.853	1.786	1.669	1.546
August	2.317	2.171	2.021	1.845	1.778	1.661	1.518
September	2.319	2.157	2.015	1.847	1.764	1.653	1.506
October	2.303	2.146	1.997	1.842	1.760	1.640	1.481
November	2.287	2.135	1.987	1.833	1.736	1.628	1.470
December	2.293	2.127	1.990	1.829	1.727	1.630	1.463

2. 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.448	1.274	1.087	1.004	0.970	0.923	0.861
February	1.430	1.260	1.076	0.993	0.957	0.912	0.850
March	1.419	1.238	1.068	0.988	0.950	0.907	0.842
April	1.377	1.172	1.041	0.957	0.932	0.884	0.823
May	1.363	1.153	1.035	0.950	0.926	0.878	0.816
June	1.354	1.144	1.026	0.950	0.927	0.878	0.814
July	1.352	1.143	1.031	0.957	0.931	0.887	0.822
August	1.346	1.121	1.026	0.956	0.923	0.878	0.813
September	1.330	1.101	1.019	0.949	0.915	0.874	0.804
October	1.312	1.085	1.011	0.942	0.916	0.871	0.814
November	1.293	1.090	1.004	0.945	0.919	0.870	0.814
December	1.287	1.092	1.002	0.952	0.915	0.861	0.803

3. 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.809	0.760	0.703	0.663	0.631	0.588	0.568
February	0.801	0.753	0.695	0.660	0.622	0.580	0.563
March	0.793	0.748	0.690	0.656	0.613	0.578	0.557
April	0.780	0.738	0.671	0.645	0.597	0.570	0.546
May	0.777	0.732	0.662	0.641	0.592	0.560	0.542
June	0.776	0.725	0.663	0.641	0.588	0.558	0.542
July	0.783	0.725	0.667	0.646	0.594	0.568	0.545
August	0.775	0.714	0.660	0.642	0.594	0.561	0.540
September	0.767	0.706	0.653	0.635	0.582	0.556	0.530
October	0.767	0.703	0.652	0.632	0.583	0.559	0.527
November	0.765	0.702	0.653	0.630	0.579	0.565	0.525
December	0.760	0.698	0.653	0.624	0.578	0.567	0.522

4. 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.523	0.484	0.438	0.405	0.348	0.295	0.293
February	0.515	0.478	0.433	0.399	0.338	0.285	0.285
March	0.510	0.472	0.426	0.393	0.329	0.281	0.286
April	0.499	0.463	0.418	0.383	0.323	0.270	0.285
May	0.497	0.457	0.415	0.374	0.318	0.263	0.277
June	0.499	0.454	0.414	0.369	0.311	0.253	0.273
July	0.499	0.454	0.414	0.369	0.318	0.255	0.273
August	0.496	0.450	0.411	0.364	0.311	0.251	0.267
September	0.489	0.444	0.407	0.358	0.306	0.244	0.262
October	0.488	0.441	0.406	0.356	0.301	0.248	0.258
November	0.487	0.438	0.403	0.351	0.296	0.258	0.254
December	0.481	0.431	0.400	0.340	0.288	0.276	0.246

5. 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.247	0.186	0.142	0.105	0.076	0.064	0.050
February	0.240	0.175	0.133	0.097	0.069	0.058	0.045
March	0.231	0.169	0.128	0.092	0.066	0.057	0.041
April	0.219	0.159	0.120	0.089	0.063	0.053	0.039
May	0.215	0.155	0.121	0.087	0.062	0.051	0.037
June	0.212	0.155	0.124	0.088	0.060	0.049	0.033
July	0.215	0.158	0.122	0.088	0.061	0.051	0.032
August	0.210	0.151	0.118	0.082	0.057	0.046	0.028
September	0.206	0.142	0.113	0.079	0.055	0.047	0.026
October	0.203	0.142	0.106	0.079	0.054	0.047	0.026
November	0.198	0.139	0.106	0.078	0.057	0.046	0.023
December	0.190	0.135	0.101	0.076	0.055	0.043	0.017

6. 2017 to 2023

	2017	2018	2019	2020	2021	2020	2023
January	0.023
February	0.012
March	0.009
April	0.004
May	Nil