Guidance

Indexation Allowance - October 2017

Updated 16 March 2018

The value of the Retail Price Index, as published by the Office for National Statistics, for October 2017 is 275.3 (January 1987 = 100).

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

1. 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.332	2.170	2.019	1.860	1.753	1.665
February	-	2.318	2.157	1.994	1.850	1.742	1.655
March	2.465	2.312	2.147	1.967	1.846	1.737	1.645
April	2.397	2.266	2.106	1.905	1.819	1.704	1.602
May	2.373	2.253	2.094	1.892	1.814	1.702	1.592
June	2.363	2.245	2.086	1.885	1.815	1.702	1.583
July	2.362	2.228	2.090	1.891	1.823	1.704	1.580
August	2.361	2.213	2.061	1.883	1.814	1.696	1.551
September	2.363	2.199	2.055	1.885	1.801	1.688	1.540
October	2.347	2.188	2.036	1.880	1.796	1.675	1.514
November	2.330	2.177	2.027	1.870	1.773	1.662	1.503
December	2.337	2.168	2.029	1.866	1.764	1.665	1.496

2. 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.480	1.304	1.114	1.030	0.996	0.948	0.886
February	1.462	1.290	1.103	1.020	0.983	0.937	0.874
March	1.451	1.268	1.095	1.014	0.976	0.932	0.866
April	1.409	1.201	1.068	0.983	0.958	0.909	0.848
May	1.394	1.181	1.062	0.976	0.951	0.903	0.840
June	1.386	1.173	1.053	0.976	0.952	0.903	0.838
July	1.384	1.171	1.058	0.983	0.957	0.912	0.846
August	1.377	1.149	1.053	0.982	0.948	0.903	0.837
September	1.361	1.129	1.045	0.975	0.940	0.899	0.828
October	1.343	1.113	1.038	0.968	0.941	0.896	0.838
November	1.323	1.118	1.030	0.971	0.944	0.895	0.838
December	1.317	1.119	1.029	0.978	0.940	0.886	0.827

3. 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.833	0.783	0.726	0.685	0.652	0.609	0.589
February	0.824	0.776	0.717	0.682	0.644	0.601	0.584
March	0.817	0.772	0.712	0.678	0.635	0.599	0.578
April	0.804	0.761	0.693	0.666	0.618	0.590	0.567
May	0.801	0.755	0.684	0.662	0.613	0.580	0.562
June	0.799	0.748	0.685	0.662	0.609	0.579	0.562
July	0.806	0.748	0.689	0.667	0.615	0.589	0.565
August	0.798	0.737	0.682	0.663	0.615	0.582	0.561
September	0.790	0.728	0.675	0.656	0.603	0.577	0.550
October	0.790	0.726	0.674	0.653	0.604	0.579	0.547
November	0.789	0.725	0.675	0.651	0.600	0.586	0.545
December	0.783	0.721	0.675	0.646	0.599	0.588	0.542

4. 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.543	0.504	0.457	0.423	0.366	0.312	0.310
February	0.535	0.498	0.452	0.418	0.355	0.302	0.302
March	0.530	0.491	0.445	0.412	0.347	0.298	0.303
April	0.519	0.482	0.437	0.401	0.340	0.286	0.302
May	0.517	0.476	0.434	0.393	0.335	0.280	0.294
June	0.518	0.474	0.432	0.387	0.328	0.270	0.290
July	0.518	0.474	0.432	0.387	0.336	0.272	0.290
August	0.516	0.469	0.429	0.382	0.328	0.267	0.284
September	0.508	0.464	0.426	0.376	0.324	0.261	0.279
October	0.508	0.460	0.424	0.374	0.318	0.265	0.275
November	0.507	0.457	0.422	0.369	0.313	0.275	0.271
December	0.500	0.450	0.418	0.358	0.305	0.293	0.263

5. 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.263	0.202	0.157	0.120	0.090	0.078	0.064
February	0.256	0.190	0.148	0.112	0.083	0.072	0.059
March	0.247	0.184	0.143	0.107	0.080	0.071	0.054
April	0.236	0.174	0.135	0.103	0.077	0.067	0.053
May	0.231	0.170	0.136	0.101	0.076	0.065	0.050
June	0.228	0.170	0.139	0.103	0.074	0.063	0.046
July	0.231	0.173	0.137	0.103	0.075	0.065	0.045
August	0.226	0.166	0.133	0.097	0.071	0.060	0.041
September	0.222	0.157	0.127	0.093	0.069	0.060	0.039
October	0.219	0.157	0.121	0.093	0.068	0.061	0.040
November	0.214	0.154	0.121	0.092	0.071	0.060	0.037
December	0.205	0.150	0.115	0.090	0.069	0.056	0.031

6. 2017 to 2023

	2017	2018	2019	2020	2021	2020	2023
January	0.037
February	0.026
March	0.022
April	0.017
May	0.013
June	0.011
July	0.009
August	0.002
September	0.001
October	Nil
November
December