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What was the Valuation
Office Survey and why was it undertaken?
Between the years
1910 and 1915, a comprehensive survey of land ownership in England
and Wales was undertaken, the like of which had not been seen since
the Domesday Book of 1086. The survey (sometimes referred to as the
"New Domesday") was conducted by the Board of Inland Revenue Valuation
Office under the Finance (1909-10) Act, 1910.
The reason for
this extensive mapping and valuation exercise was because of concerns
about unequal ownership of land. As part of the Liberal reforms of
the early 20th century, Lloyd George, as Chancellor of the Exchequer,
introduced a number of clauses into the 1909 budget with the aim of
taxing private landowners. These clauses were fiercely resisted and
the Bill was rejected by the House of Lords.
It was not until
after a general election that the Bill reached the statute book as
the Finance (1909-1910) Act 1910. The 1910 Act provided for the collection
of a number of duties on land, the main one being the "incremental
value duty". This was defined as duty payable on the increase in value
of a property that was attributable to expenditure by the state, such
as in the provision of enhanced services and amenities (eg improved
roads, drainage and other public services), as opposed to an increase
due to the owner's expenditure and efforts.
This was to be
levied at the rate of 20% on any increase in the site value of land
between the time of its initial valuation as at Lady Day (30th April)
1909 and the occasion of its sale or other transfer, the grant of
leases for more than 14 years, or the death of the owner. Farmland
was exempt if it had no greater value than its current agricultural
market value. House-owners with land less than 50 acres in extent
and worth less than £75 an acre were also exempt.
But in order to
determine the "incremental value duty", a valuation of the land had
first to be made. All property was to be included, in both urban and
rural communities, irrespective of whether or not it was later to
be considered exempt. It was anticipated that the valuation process
would be of great future assistance to the business of central government,
helping with a reform of the rating system and in cases of compulsory
purchase.
Landowners were
opposed to the Act and resented the form-filling. Many hours were
spent on an operation which ultimately proved to be an expensive failure.
A number of landowners continued to oppose the Act's land clauses,
and carried on their fight, mainly through the law courts where a
number of test cases resulted in defeat for the government and challenged
the whole basis of the valuation. The outbreak of the First World
War interrupted the opposition to the land clauses, although the valuation
process continued. The main work of the original valuation was completed
by the autumn of 1915, only six months behind schedule.
Incremental value
duty was repealed by the Finance Act 1920. The valuation survey had
cost in excess of two million pounds, not a fraction of which was
recovered by the government from payment of increment value duty.
It had been a huge costly and wasteful exercise but, for local and
family historians, the large quantity of material which was produced
is a real treasure trove. It provides information about ownership,
land use, living conditions, working conditions and the wider community
in which our ancestors were living in the years leading up to the
First World War.
Valuation
Survey for Badsey, Aldington and Wickhamford
National
Archives: Valuation Ofiice Records
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