Held AtGloucestershire Archives
LevelCollection
Alt Ref NoD2428
TitleRecords of District Land Valuation Offices relating to Gloucestershire
Date1912-1990s
Description"Domesday" books, "Forms 37-Land", working sheet maps 1912-1945 [*some uncatalogued]
Records created under the provisions of the Finance Act 1910 concerning duties on land values. There were four main classes of record:
(i) Domesday books, properly entitled Duties of Land Values which contain a precis of the valuation, in tabulated for under the headings: owner, occupier, description of property, street or parish poor rate assessment, map reference, extent, value and deductions as determined by Inland Revenue. Presented to local repositories under the Public Records Act 1958, S3 (6) (the book for Painswick, Upland & Pitchcombe was deposited later as accession 13282)
(ii) Field books normally contain the same information as the Domesday books, and sometimes more. These are to be retained permanently by the National Archives
(iii) Forms 37 - Land, contain information extracted from the Domesday books, but in a different format. Presented to local repositories under the Public Records Act 1958, S3 (6)
(iv) Working sheet maps copies of 1902 edition Ordnance Survey 25 inch: 1 mile sheets marked up by Inland Revenue. These were presented to local repositories in 1968 under the Public Records Act 1958, S3 (6)
The records seem to have been collected on the basis of areas identified on the Form 37s as `Income Tax Parishes'. These were either individual civil parishes or small groups of parishes known collectively by the first name alphabetically in a list of the constituent parishes. Thus, the group containing Winchcombe, Toddington, Stanway, Sudeley, Alderton and Prescott was known as Alderton. The Domesday books which contain more than one parish appear to reflect similar groups, and the Form 37s may originally have been stored in this order,. They have now been divided into individual civil parishes for case of consultation. A plan of the income tax parishes revealed by the surviving records is attached.
*Also marked up OS sheets (later editions including 3rd edition & revised edition) accessions 12830 & 13282
Statutory instrument with maps for Tewkesbury parishes order 2007 and Cotswold parishes order 2008 (acc 13282)

Rating valuation lists for Gloucestershire, c.1973-c.1990s
NotesAccessions 7387, 10431, 12830 & 13282 are uncatalogued
AppraisalClasses (i), (iii) and (iv) relating to Gloucestershire have been presented to Gloucestershire Record Office. (i) and (iv) have been preserved, but of (iii) Form 37 - land only the Cheltenham Division forms have been kept, since no Domesday Books have survived for that area. Those for Gloucester have been destroyed. Neither Domesday Books nor Form 37s survive for a sizeable area around Stroud and Chipping Sodbury

For commentary on these records and in particular the shortcomings of national and local appraisal decisions taken in 1968-1979, see 'Land and Society in Edwardian Britain' by Brian Short (Cambridge Studies in Historical Geography, Cambridge University Press, 1997), chapter 5
Admin HistoryFor further details see The National Archives' online catalogue for its holdings of records of the Valuation Office (reference code IR). The following is an extract:
"The Board of Inland Revenue's Valuation Office originated in 1909 as a branch of the Estate Duty Office dealing with the valuation of real property for estate duty purposes. The Finance (1909-10) Act, 1910 introduced land values legislation, the main object of which was to tax that part of the capital appreciation of real property which was attributable to the site, i.e. excluding crops, buildings and other development works paid for by the owners; private owners were required to surrender to the State some part of the increase in the site value of their land which arose from the expenditure of public money on communal developments such as roads or public services. The tax so raised was termed increment value duty. The Act charged the Board of Inland Revenue with making a valuation of all real property in the United Kingdom as at 30 April 1910; on 23 March 1910 the Valuation Office was constituted as a separate office for this purpose. This original land valuation exercise was largely completed in 1915.
The duties of the Valuation Office have been discharged mainly through a network of local offices, districts and regions which have all been reorganised on a number of occasions since 1910. In 1914 there were 118 valuation districts in 14 regions of England and Wales, each in the charge of a district valuer. Each district comprised a number of income tax parishes, which were considered to be the most convenient units for administering increment value duty. Each Valuation Office undertook the valuation of all properties within its area."

Subsequent records (post 1910 Finance Act)

The 1973 Valuation List is a list of all domestic and non domestic rating assessments for a single rating authority. The Valuation Lists were used by all billing authorities in the county (eg local authorities, water board) as the basis for council tax and other local charges. The lists were prepared in 1972 and went on public display on 1 January 1973. Between 1 January 1973 and 31 March 1990 alteration pages were added to the back of the main volume to include newly constructed properties and physically altered properties. These values came into effect in April 1973. New assessments added between April 1973 and 31 March 1990 appear on direction pages, which are in separate volumes to the main list.
For a more detailed description of the post-1910 Finance Act records, please see the introductions to the following series: D2428/4-9.
Custodial HistoryDeposited by the Inland Revenue, 18 October 1968, 8 December 1969, 16 March 1988 and 27 February 1996 (accession 7387), and the Gloucester Valuation Office, 31 July 2012 (accession 12844), and given by the Public Record Office, later the National Archives, 3 October 1981, 12 December 1984 and 1 December 2005 (accession 10431)
TermMaps
Taxation
Related MaterialSee collection D12390 for research papers of the coverage of Land Valuation records in Gloucestershire and digital images of Gloucestershire Land Valuation Field Books and marked up maps held by The National Archives
Access Conditions* denotes that this collection contains some uncatalogued records - please give us at least one week's notice of your visit if you would like to look at this material
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