The Land Tax 1692-1963
The Land Tax was created in 1692 and was voted annually by Parliament until 1798 when it became a perpetual charge, which could be redeemed by the payment of a lump sum. After 1949 compulsory redemption was introduced in certain circumstances until the Finance Act of 1963 abolished all unredeemed land tax from 25 March 1963. This talk looks at the operation of the land tax, redemption, and the work of the Land Tax Redemption Office and its surviving records in series IR 20 to IR 25. Mention is also made of surviving land tax returns in county record offices and archives. Mark Pearsall is the Principal Records Specialist – Family History and manages the Family History team in the Advice and Records Knowledge department. He has written guides and contributed articles to a number of family and local history publications, and has also produced transcriptions and finding aids for various record series.