Treasury: Rating of Government Property Department: Correspondence and Papers

T 272

1865-1979

These relate to the rating and valuation of a variety of government owned and former government owned properties in England, Ireland, Scotland and Wales.

Public Record(s)

English

113 file(s)

Subject to 30 year closure

For many years prior to 1860 rates were paid from certain departmental votes in respect of land and buildings occupied for government purposes. In 1858 a Select Committee was appointed to examine the operation of the law under which land and premises occupied for public purposes were generally exempt from rates, as unless liability was imposed by statute payment was seldom made. The Select Committee recommended that all land and buildings used and occupied for public, charitable, scholastic or scientific purposes should be rated. These recommendations were not accepted but, so far as Crown property was concerned, the government undertook to make ex gratia payments in aid of the poor rate where the rateable value of government property amounted to one-seventh or more of the rateable value of the parish as a whole. The first vote for this purpose was taken in 1860-1861 under the administration of the Office of Works, and in 1869 the work was transferred to the Treasury.

Subsequently the bases on which contributions in lieu of rates were granted were set out in Treasury minutes of 1874 and 1896, the general principle being that, where comparison was possible, the department's valuation staff, in concert with the rating authorities, should ensure that Crown property was rated on the same basis as private property. A similar procedure operates for drainage rates under the Land Drainage Act 1930.

The Rating of Government Property Department was responsible for the survey and valuation of government property in Great Britain and Northern Ireland, the Isle of Man, Channel Islands and Gibraltar. It also acted for the Privy Purse Office as regards the fixing, in collaboration with the valuer for the rating authority concerned, of the rateable value of Grace and Favour Residences in Royal Palaces. The department was also responsible for the payment of the appropriate contributions in lieu of rates and the adjustment, where necessary, of the relations between such sums and the services rendered by local authorities to occupying departments.

From 1896 the department was also responsible for making contributions in lieu of rates as regards properties in Crown occupation overseas, principally in respect of armed forces establishments in the colonies. Under various agreements, the department also paid rates on buildings occupied by diplomatic and other representatives of Commonwealth governments, foreign powers and certain international organisations.