Guidance

Indexation Allowance - June 2017

Updated 16 March 2018

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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
Ìý Ìý Ìý Ìý Ìý Ìý Ìý Ìý
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

Ìý 1989 1990 1991 1992 1993 1994 1995
Ìý Ìý Ìý Ìý Ìý Ìý Ìý Ìý
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

Ìý 1996 1997 1998 1999 2000 2001 2002
Ìý Ìý Ìý Ìý Ìý Ìý Ìý Ìý
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

Ìý 2003 2004 2005 2006 2007 2008 2009
Ìý Ìý Ìý Ìý Ìý Ìý Ìý Ìý
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

Ìý 2010 2011 2012 2013 2014 2015 2016
Ìý Ìý Ìý Ìý Ìý Ìý Ìý Ìý
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

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