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Explore the origins and operation of the land tax from 1692 to 1963. Learn about the redemption process and documents available in the Land Tax Redemption Office record series.
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IR 23 Land Tax Quotas and Assessments Mark Pearsall 25 November 2011
Origins of the land tax • 1692 an Act for taxing personal estate, public offices and land (4 William & Mary c.1) • 1698 county quotas fixed for each county and the amounts apportioned between hundreds and divisions. • Parishes and townships were allocated their own fixed quotas. These might be modified or varied only by agreement between parishes. • 1702 the annual legislation became known as the land tax, although some individuals were assessed on their shops, stock or employment.
Operation of the land tax • 1745 an Act specified that freeholders should be entitled to vote only if assessed for the land tax • 1780 a further Act reinforced this requirement and Clerks of the Peace in each county were required to keep copies to make up the poll books at parliamentary elections. • 1798 the tax was made a perpetual charge, subject to redemption or purchase. Owners of properties valued at under 20s ceased to be chargeable. A Land Tax Redemption Office was set up under a registrar of land tax. • 1949 the Finance Act introduced compulsory redemption, such as when property changed hands from 1 April 1950. • 1963 the Finance Act abolished all unredeemed land tax from 25 March.
Land Tax Redemption Office record series • IR 8 Registers of parish LT liability 1863 to 1914, but with gaps between 1868-72, 1879-82 and 1889-92. • IR 20 Enrolment Books of Deeds and Assignments 1799 to 1885. Where ecclesiastical bodies and trusts sold property to redeem or exonerate all their LT liabilities. Full deeds sometimes plans. • IR 21 Exonerations 1799 to 1964. Extracts from the proceedings of LT Commissioners with brief details of sales and conveyances. Also certificates of exoneration under the Finance Acts from 1950. • IR 22 Parish Books of Redemptions from 1799 to 1953. Showing (1) the name of the redemptioner, (2) the name of the occupier, (3) the amount of tax redeemed, and (4) the no. of the redemption contract. Indexes in IR 22/206 and 207.
Land Tax Redemption Office record series • IR 23 Quotas and Assessments 1798. Details are the same as the parish books. There are some assessments for 1799 and even 1800. • IR 24 Registers of Redemption Certificates 1799 to 1963. These include the contract up to 1950. • IR 25 Miscellanea 1798 to 1963. Includes four volumes of the Redemption Office's minutes, legal opinions etc. from 1798 until the discontinuance of the series in 1856, and various precedent books and other working aids used by officials in the Office during the 19th and 20th centuries.
Catalogue: showing new items and original county description
Parish Quota and Assessment for Raithby cum Maltby, Lincs. IR 23/47 f.165
Raithby cum Maltby showing Charles Chaplin, Esq proprietor and his contract for redemption 43975 of 18 July 1799 (IR 23/47)
Quota and Assessment for Shrewsbury, 1798 (IR 23/72 f.445). Large towns, boroughs and cities are usually broken down by parish, ward and street.
Project benefits: • Parishes and townships recorded in IR 23 will be searchable on the catalogue for the first time • Additional or supplementary assessments have been identified and assessments for 1799, 1800 and even 1801. • Folios are identifiable on the catalogue and copies can be ordered from Document copying.
