Land Tax (England)

Taxation in the United Kingdom
UK Government Departments
UK Government
Scottish Government
Welsh Government
Local Government

The Land Tax was a land value tax levied in England from 1692 to 1963, though such taxes predate the best-known 1692 Act.[1] It was abolished by the Finance Act 1963. Taxes on land date back to the Norman Conquest and beyond, and the Land Tax introduced in 1692 was a natural successor to taxation acts in 1671 and 1689, but the 1692 act "has been regarded as a turning point in the history of English revenue collection. It was from this Act that contemporaries and historians alike date what has come to be known as the eighteenth-century Land Tax".[1] The land tax elements of the 1671, 1689 and 1692 Acts were limited to one year but the 1798 Act made the tax perpetual (until it was abolished in 1963).[2]

A Land Tax had also applied in Scotland from 1667.[3][4] After the Acts of Union 1707, the Scottish charge was included in subsequent Acts of the Parliament of Great Britain.

  1. ^ a b Beckett, JV (April 1985). "Land Tax or Excise: the levying of taxation in seventeenth- and eighteenth-century England". The English Historical Review. C (CCCXCV): 285–308. doi:10.1093/ehr/C.CCCXCV.285.
  2. ^ "Finance Act 1963: Section 68", legislation.gov.uk, The National Archives, 1963 c. 25 (s. 68), retrieved 3 June 2021
  3. ^ "Taxation records | Land tax rolls 1645-1831". National Records of Scotland. 31 May 2013. Archived from the original on 3 June 2021. Retrieved 9 February 2020.
  4. ^ Pearsall, Mark (December 2011). "The Land Tax 1692-1963" (PDF). Magazine of the Friends of The National Archives. Vol. 22, no. 3. National Archives.