Guidance

Indexation Allowance - September 2017

Updated 16 March 2018

The value of the Retail Price Index, as published by the Office for National Statistics, for September 2017 is 275.1 (January 1987 = 100).

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

1. 1982 to 1988

	1982	1983	1984	1985	1986	1987	1988
January	-	2.330	2.168	2.016	1.858	1.751	1.663
February	-	2.316	2.155	1.992	1.848	1.740	1.653
March	2.463	2.310	2.145	1.964	1.844	1.735	1.643
April	2.395	2.264	2.103	1.903	1.817	1.702	1.600
May	2.370	2.250	2.092	1.889	1.812	1.700	1.590
June	2.361	2.243	2.084	1.883	1.813	1.700	1.581
July	2.360	2.225	2.088	1.889	1.821	1.702	1.578
August	2.359	2.211	2.059	1.881	1.812	1.694	1.550
September	2.361	2.197	2.053	1.883	1.799	1.687	1.538
October	2.344	2.185	2.034	1.878	1.794	1.673	1.512
November	2.328	2.174	2.025	1.868	1.771	1.661	1.501
December	2.334	2.166	2.027	1.864	1.762	1.663	1.494

2. 1989 to 1995

	1989	1990	1991	1992	1993	1994	1995
January	1.478	1.302	1.113	1.029	0.995	0.947	0.884
February	1.461	1.289	1.102	1.018	0.982	0.936	0.873
March	1.450	1.266	1.094	1.012	0.975	0.931	0.865
April	1.407	1.199	1.067	0.982	0.957	0.908	0.846
May	1.392	1.180	1.061	0.975	0.950	0.901	0.839
June	1.384	1.171	1.051	0.975	0.951	0.901	0.836
July	1.382	1.170	1.056	0.982	0.955	0.910	0.845
August	1.376	1.148	1.051	0.981	0.947	0.901	0.835
September	1.359	1.128	1.044	0.973	0.939	0.897	0.827
October	1.341	1.111	1.036	0.966	0.940	0.895	0.836
November	1.322	1.116	1.029	0.969	0.943	0.893	0.836
December	1.316	1.118	1.027	0.976	0.939	0.884	0.825

3. 1996 to 2002

	1996	1997	1998	1999	2000	2001	2002
January	0.832	0.782	0.725	0.684	0.651	0.608	0.587
February	0.823	0.775	0.716	0.681	0.642	0.599	0.583
March	0.816	0.770	0.711	0.676	0.634	0.598	0.577
April	0.803	0.760	0.692	0.665	0.617	0.589	0.566
May	0.799	0.753	0.683	0.661	0.612	0.579	0.561
June	0.798	0.747	0.684	0.661	0.608	0.577	0.561
July	0.805	0.747	0.688	0.666	0.613	0.587	0.564
August	0.797	0.736	0.681	0.662	0.613	0.581	0.560
September	0.789	0.727	0.673	0.655	0.602	0.576	0.549
October	0.789	0.725	0.672	0.652	0.603	0.578	0.546
November	0.788	0.724	0.673	0.650	0.598	0.585	0.544
December	0.782	0.719	0.673	0.644	0.598	0.587	0.541

4. 2003 to 2009

	2003	2004	2005	2006	2007	2008	2009
January	0.542	0.502	0.456	0.422	0.365	0.311	0.309
February	0.534	0.497	0.451	0.417	0.355	0.301	0.301
March	0.529	0.490	0.444	0.411	0.346	0.297	0.302
April	0.518	0.481	0.436	0.400	0.339	0.286	0.301
May	0.516	0.475	0.433	0.392	0.334	0.279	0.293
June	0.517	0.473	0.431	0.386	0.327	0.269	0.289
July	0.517	0.473	0.431	0.386	0.335	0.271	0.289
August	0.515	0.468	0.428	0.381	0.327	0.267	0.283
September	0.507	0.463	0.425	0.375	0.323	0.260	0.278
October	0.507	0.459	0.423	0.373	0.317	0.264	0.274
November	0.506	0.456	0.421	0.368	0.312	0.274	0.270
December	0.499	0.449	0.417	0.357	0.304	0.292	0.262

5. 2010 to 2016

	2010	2011	2012	2013	2014	2015	2016
January	0.263	0.201	0.156	0.119	0.089	0.077	0.063
February	0.255	0.189	0.147	0.111	0.082	0.072	0.058
March	0.246	0.183	0.142	0.106	0.080	0.070	0.054
April	0.235	0.174	0.134	0.103	0.076	0.066	0.052
May	0.230	0.170	0.135	0.100	0.075	0.064	0.050
June	0.228	0.170	0.138	0.102	0.073	0.063	0.046
July	0.230	0.172	0.136	0.102	0.075	0.064	0.044
August	0.225	0.165	0.132	0.096	0.070	0.059	0.040
September	0.221	0.156	0.127	0.092	0.068	0.060	0.039
October	0.218	0.156	0.120	0.092	0.068	0.060	0.039
November	0.213	0.153	0.120	0.091	0.070	0.059	0.036
December	0.204	0.149	0.115	0.089	0.068	0.056	0.030

6. 2017 to 2023

	2017	2018	2019	2020	2021	2020	2023
January	0.036
February	0.025
March	0.022
April	0.017
May	0.013
June	0.010
July	0.008
August	0.001
September	Nil
October
November
December