LAND TAX RECORDS

Archive Collection

Scope and Content

Records of Coleshill Division, 1936-1952, Maelor Division, 1936-1949, Mold Division, 1914-1949, Prestatyn Division, 1933-1946, Rhuddlan Division, 1933-1946, Bromfield Division, 1938-1941, Isaled Division, 1933-1952, Nanthewdwy Division, 1938-1941, Ruthin Division, 1933-1952, Uwchdulas Division, 1934-1956, Uwchymynydd Division, 1938-1956.

Administrative / Biographical History

Land Tax was an important part of the platform of the Liberal Party during the early part of the twentieth century: David Lloyd George and H. H. Asquith proposed "to free the land that from this very hour is shackled with the chains of feudalism." From its early years, and until just after the Second World War, there was strong support for land value taxation within the Labour Party. The 1931 Labour budget included a land value tax, but before it came into force it was repealed by the Conservative-dominated National Government that followed shortly after. After 1945, the Labour Party adopted the policy, against the opposition of a substantial body of MPs, of attempting to collect "development value": the increase in land price arising from planning consent. This was one of the provisions of the Town and Country Planning Act 1947 and it was repealed when the Labour government lost power in 1951.

Arrangement

Arranged by Tax Assessment Division Area

Conditions Governing Access

Data Protection Act restrictions will apply to any items less than 100 years old that contain personal information as defined by the Act.

Acquisition Information

H.M. Inspector of Taxes, Wrexham

Note

Please order documents using the alternative reference number (where provided).

Other Finding Aids

A hard copy of the catalogue is available in Flintshire Record Office. Catalogue is searchable online at: http://calmview.flintshire.gov.uk/CalmView/

Archivist's Note

Compiled by Steven Davies for the ANW project.

Conditions Governing Use

Usual Copyright Restrictions Apply.

Appraisal Information

Those assessments covering Denbighshire were transferred to Denbighshire Record Office, October 1983

Custodial History

Items relating to Divisions of Bromfield, Isaled, Nanthewdwy, Ruthin, Uwchdulas and Uwchymynydd Divisions were transferred to Denbighshire Record Office in October 1983

Accruals

Accruals are not expected