Guidance

Indexation Allowance - July 2017

Updated 16 March 2018

漏 Crown copyright 2018

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The value of the Retail Price Index, as published by the Office for National Statistics, for July 2017 is 272.9 (January 1987 = 100).

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

1. 1982 to 1988

1982 1983 1984 1985 1986 1987 1988
听 听 听 听 听 听 听 听
January - 2.303 2.142 1.992 1.835 1.729 1.642
February - 2.289 2.130 1.968 1.825 1.718 1.632
March 2.435 2.283 2.120 1.941 1.821 1.713 1.622
April 2.368 2.238 2.079 1.879 1.794 1.681 1.579
May 2.343 2.224 2.067 1.866 1.789 1.678 1.570
June 2.334 2.217 2.059 1.860 1.791 1.678 1.560
July 2.333 2.199 2.063 1.866 1.799 1.681 1.558
August 2.332 2.185 2.034 1.858 1.790 1.673 1.529
September 2.334 2.171 2.028 1.859 1.776 1.665 1.518
October 2.318 2.160 2.010 1.855 1.772 1.652 1.492
November 2.301 2.149 2.001 1.845 1.749 1.639 1.481
December 2.307 2.141 2.003 1.841 1.739 1.642 1.474

2. 1989 to 1995

听 1989 1990 1991 1992 1993 1994 1995
听 听 听 听 听 听 听 听
January 1.459 1.284 1.096 1.013 0.979 0.931 0.869
February 1.441 1.270 1.085 1.002 0.966 0.920 0.858
March 1.430 1.248 1.077 0.996 0.959 0.915 0.850
April 1.388 1.181 1.050 0.966 0.941 0.893 0.832
May 1.373 1.162 1.044 0.959 0.934 0.886 0.824
June 1.365 1.154 1.035 0.959 0.935 0.886 0.822
July 1.363 1.152 1.040 0.966 0.940 0.895 0.830
August 1.357 1.130 1.035 0.965 0.931 0.886 0.821
September 1.340 1.111 1.027 0.958 0.923 0.882 0.812
October 1.323 1.094 1.020 0.951 0.925 0.879 0.822
November 1.303 1.099 1.013 0.953 0.927 0.878 0.822
December 1.297 1.101 1.011 0.960 0.923 0.869 0.811

3. 1996 to 2002

听 1996 1997 1998 1999 2000 2001 2002
听 听 听 听 听 听 听 听
January 0.817 0.767 0.711 0.670 0.638 0.595 0.575
February 0.808 0.761 0.702 0.667 0.629 0.587 0.570
March 0.801 0.756 0.697 0.663 0.621 0.585 0.564
April 0.788 0.746 0.678 0.652 0.604 0.577 0.553
May 0.785 0.739 0.669 0.648 0.599 0.567 0.549
June 0.784 0.733 0.670 0.648 0.595 0.565 0.549
July 0.791 0.733 0.674 0.653 0.601 0.575 0.551
August 0.782 0.722 0.667 0.649 0.601 0.568 0.547
September 0.774 0.713 0.660 0.642 0.589 0.563 0.537
October 0.774 0.711 0.659 0.639 0.590 0.566 0.534
November 0.773 0.710 0.660 0.637 0.586 0.572 0.531
December 0.767 0.706 0.660 0.631 0.585 0.574 0.529

4. 2003 to 2009

听 2003 2004 2005 2006 2007 2008 2009
听 听 听 听 听 听 听 听
January 0.530 0.490 0.445 0.411 0.354 0.301 0.299
February 0.522 0.485 0.439 0.405 0.344 0.291 0.291
March 0.517 0.478 0.433 0.399 0.335 0.287 0.292
April 0.506 0.470 0.424 0.389 0.329 0.275 0.290
May 0.504 0.463 0.421 0.380 0.323 0.269 0.282
June 0.505 0.461 0.420 0.375 0.316 0.259 0.279
July 0.505 0.461 0.420 0.375 0.324 0.261 0.279
August 0.503 0.456 0.417 0.370 0.316 0.256 0.273
September 0.495 0.451 0.413 0.364 0.312 0.250 0.268
October 0.495 0.447 0.412 0.362 0.306 0.254 0.263
November 0.494 0.444 0.410 0.357 0.301 0.263 0.260
December 0.487 0.437 0.406 0.346 0.294 0.282 0.252

5. 2010 to 2016

听 2010 2011 2012 2013 2014 2015 2016
听 听 听 听 听 听 听 听
January 0.252 0.192 0.147 0.110 0.080 0.069 0.054
February 0.245 0.180 0.138 0.102 0.074 0.063 0.050
March 0.237 0.174 0.133 0.097 0.071 0.061 0.045
April 0.225 0.164 0.125 0.094 0.067 0.058 0.044
May 0.220 0.160 0.126 0.092 0.066 0.056 0.041
June 0.218 0.160 0.129 0.093 0.065 0.054 0.037
July 0.220 0.163 0.127 0.093 0.066 0.055 0.036
August 0.216 0.156 0.123 0.087 0.062 0.050 0.032
September 0.211 0.147 0.118 0.083 0.059 0.051 0.030
October 0.209 0.147 0.111 0.083 0.059 0.052 0.031
November 0.203 0.144 0.111 0.083 0.061 0.050 0.028
December 0.195 0.140 0.106 0.080 0.060 0.047 0.022

6. 2017 to 2023

听 2017 2018 2019 2020 2021 2020 2023
听 听 听 听 听 听 听 听
January 0.028 听 听 听 听 听 听
February 0.017 听 听 听 听 听 听
March 0.013 听 听 听 听 听 听
April 0.008 听 听 听 听 听 听
May 0.004 听 听 听 听 听 听
June 0.002 听 听 听 听 听 听
July Nil 听 听 听 听 听 听
August 听 听 听 听 听 听 听
September 听 听 听 听 听 听 听
October 听 听 听 听 听 听 听
November 听 听 听 听 听 听 听
December 听 听 听 听 听 听 听
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