Railway Assessment Authority records

Division within IR

1930-1948

Records relating to assessments of rateable values of railway properties.

Records of the Railway Assessment Authority and the Joint Authority are in IR 32

Appeals to the Railway and Canal Commission against decisions of the Authorities are in J 75

Public Record(s)

English

• Anglo-Scottish Railways Assessment Authority, 1930-1948
• Railway Assessment Authority, 1930-1948

1 series

Topics

Railways

The Railway Assessment Authority was set up following the Railways (Valuation for Rating) Act 1930, which changed the law relating to the valuation for rating purposes of properties occupied by railway companies. Its duties were to ascertain the net receipts of the various undertakings, make a cumulo valuation, and apportion this valuation among the various rateable hereditaments. For these purposes it was required to prepare an 'apportionment scheme' by which the net annual values of a railway undertaking as a whole was to be apportioned between its constituent hereditaments. At intervals of five years it was required to prepare a railway valuation roll showing the net annual value and rateable value of every railway hereditament in England and Wales. The Act also set up an Anglo-Scottish Railways Assessment Authority, known as the Joint Authority, whose sole function was to ascertain and apportion the net receipts of the two Anglo-Scottish railways between England and Scotland. Both Authorities came to an end when a new system of valuation for rating was introduced under the Local Government Act 1948 and the task of valuation passed to the Board of Inland Revenue.