England Land Tax Redemption (National Institute)

Land Tax Redemption
The Land Tax was made a permanent charge on the land in 1798 and supposedly fixed at 4/- in the pound (20%)—but this shows variation. However proprietors were given the option to pay a (considerable) lump sum or purchase government stock to free themselves from future liability. By 1815 about one-third of English land had been redeemed and the records can be found in county archives with copies in TNA in class IR 23 and certificates or contracts in IR 24, which contain plans of the properties from 1905-1950. Examples of certificates of redemption are shown below.

Once land tax had been redeemed the relevant land may show as redeemed or exonerated or may be omitted on the assessments. Caution has to be used in interpreting the amount of tax assessed as these are not consistently related to acreage or current value of the land. Hunt discusses the anomalies of distribution of the land tax between and within counties and parishes.

Chart: Certificates for Redemption of Land Tax 1798

Land Tax Assessments
Chart: Land Tax Assessment 1829 Camberwell, Surrey

The six columns are headed: 1. Rentals 2. Names of Proprietors 3. Names of Occupiers 4. Names or descriptions of Estates or Property 5. Sums Assessed and Exonerated 6. Sums Assessed and not Exonerated

Land Tax Redemption List
Chart: Land Tax Redemption List

Appeals for Land Tax Assessment Redemption
Chart: Appeals for Land Tax Assessment Redemption

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Information in this Wiki page is excerpted from the online course English: Land and Property Records including Manorial Documents and Maps offered by The National Institute for Genealogical Studies. To learn more about this course or other courses available from the Institute, see our website. We can be contacted at [mailto:wiki@genealogicalstudies.com wiki@genealogicalstudies.com]

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