Taxation records for family and Local History

Overview

• The Land Tax was introduced in 1692 and abolished in 1963.
• It was levied on land with an annual rental value of more than 20 shillings
• The most extensive surviving records are from 1780-1832, because during this time they were used to assess a man’s right to vote.
• Records contain information about landowners and sometimes occupiers

Records

• Land tax assessments were produced annually or quarterly.
• They are bound volumes which contain the names of landowners and sometimes the names of occupiers
• When occupiers are named, it is usually only the ‘head of the household’ – so not every resident of a parish will be listed
• Generally, they are not indexed and do not contain street names. They are arranged by parish.

Record series by local authority area

These are the record series – for specific volumes consult the catalogue.

Bethnal Green (hamlet/ parish/ borough)

Land tax 1744-1824 L/MBG/C/1

Bow (parish)

Land tax 1741-1825 L/SMS/B/1

Bromley (parish)

Land tax 1744-1825 L/BSL/B/1

Poplar (hamlet / parish)

Land tax 1705-1825 L/ASP/E/1

We have no land tax records for Stepney.

Overview

• Rates are the longest running of all levies in England (1601-1990), and were the predecessors of the Council Tax
• They were a local tax on property, paid by the occupier
• Other names you’ll see include:
  • ‘Poor rates’, as the rates were originally levied to pay for poor relief
  • ‘Church rates’, as additional rates were levied to pay for church upkeep
  • ‘Domestic rates’, to distinguish them from business-related taxes or ‘business rates’

Records

• Rate books and valuation lists were created to document the value of local properties for the purposes of taxation
• These are generally bound volumes containing:
  • street addresses
  • names of occupiers
  • names of owners (sometimes)
  • property values.
• Many people paid the rates - not just very wealthy men. However, if people were too poor to pay the rates, they aren’t included in rate book: information might be found in poor relief records instead.
• The records were created by different bodies:
  • From 1601-1869:
    • Property evaluations were compiled by local parishes or poor law unions.
    • They are usually called ‘Rate Books’ in our catalogue and were compiled by the local parish or (latterly) poor law union.
  • From 1870-1947:
    • Property evaluations legally had to be compiled by the local rating authority every five years.
    • They are usually called ‘Valuation Lists’ in our catalogue and are compiled by the local parish, poor law union, or Borough Council.
  • From 1948 onwards:
    • Property evaluations were handled by the Inland Revenue.
    • They are called ‘Valuation Lists’ in our catalogue and are catalogued under C/INL (for Inland Revenue records).

Record series by local authority area

These are the record series – for specific volumes consult the catalogue.

• Bethnal Green (hamlet/ parish/ borough)
• Valuation lists 1890-1900 L/MBG/C/10
• Valuation returns 1905-1935 L/BGM/C/1
• Valuation lists 1905-1935 L/BGM/C/2
• Valuation lists 1962-1963 C/INL/C/3

Bow (parish)

• Poor rate books 1773-1867 L/SMS/B/2
• Church and Churchyard Rate 1810-1873 L/SMS/B/3
• Conjunct Rate Books 1860-1899 L/SMS/B/6
• Valuation lists 1861-1905 L/SMS/B/7

Bromley (parish)

• Poor Rate Books 1783-1836 L/BSL/B/2

Poplar (hamlet / parish)

• Poor Rate Books 1708-1840 L/ASP/E/3
• Church Rate Books 1799-1868 L/ASP/E/5
• Conjunct Rate Books 1813-1881 L/ASP/E/6
• Valuation lists 1818-1905 L/ASP/E/8

Poplar (borough)

• Valuation lists 1910-1935 L/PMB/D/1

Stepney (borough)

• Spitalfields rate book 1700 L/CCS/4/1
  (one volume only)
• Valuation lists 1935 L/SMB/C/1
• Valuation lists 1962 C/INL/C/5
• General Rate Books 1958-1962 L/SMB/C/2

Records held elsewhere: The LMA hold some duplicate valuation lists for Middlesex 1910-1945.

Overview

• The Finance Act 1910 imposed a tax on the profits made from sales of property in England and Wales, if the profit arose from public amenities (such as roads or drainage).
• The tax was withdrawn in 1920.

• The Inland Revenue undertook surveys and valuations of most property in England and Wales before the tax was withdrawn

Records

• We hold the valuation books here, catalogued under C/INL/B.
• They contain details of owner, occupier, usage and extent. The address of the owner is sometimes given.
• In our catalogue almost every record contains a comprehensive street index, with the exception of some of the Stepney volumes: Mile End (Centre), Mile End (East), Whitechapel. These volumes have a handwritten street index at the front of the volume.

Record series by local authority area

Bethnal Green (borough)

Valuation lists (Finance Act) 1910 C/INL/B/1

Poplar (borough)

Valuation lists (Finance Act) 1910 C/INL/B/2

Stepney (borough)

Valuation lists (Finance Act) 1910 C/INL/B/3

Records held elsewhere

The National Archives have extensive material relating to the Finance Act 1910, including:

• Plans: Marked up OS maps showing the locations and boundaries of the Valuation Districts.
• Field books: Bound books containing the information gathered in the survey, sometimes more detailed than our valuation lists.

For more information about these, see the National Archives.

Mark Herber, Ancestral Trails: The Complete Guide to British Genealogy and Family History (LC14591), esp. 528-541, ‘Oaths, Taxation and Insurance Records’ and 306-307, ‘Maps, Land Registration and Property Records'

Lionel M. Munby, ed. Short Guides to Records (LC13008)

Jonathan Oates, Tracing Your London Ancestors (LC14630), esp. 62-69, ‘Taxing Londoners’

London Lives 1690-1800, website

London Metropolitan Archives Information Leaflet Number 9: Land Tax Assessments for London and Middlesex 

London Metropolitan Archives Research Guide 4: Guide to Poor Law records for London and Middlesex including records held at LMA and other institutions. 

The National Archives guide: Land use, value and ownership: Valuation Office Survey 1910-1915