Records of Rating and Valuation Committees

Division within HLG

1921-1965

Records of Rating and Valuation Committees relating to the amendment of rate (local government taxation) levels and appeals against rates set.

Records of the Central Valuation Committee are in HLG 105. The minutes of selected assessment committees and local valuation panels and courts are in HLG 70

Lands appeals files and registers are in LT 10 LT 11

Public Record(s)

English

2 series

Topics

Taxation

The Rating and Valuation Act 1925 established a structure of committees to promote uniformity in the valuation of property for rates, and at local level to decide on alterations to valuations. Local assessment committees were appointed by rating authorities to hear and determine proposals to amend current valuation lists of hereditaments made for general rate purposes and objections to draft valuation lists. At county council level there were county valuation committees, which included a representative of each of the assessment committees in the area, to promote uniformity of valuation practice among those assessment committees and the local rating authorities.

There was also a Central Valuation Committee, constituted by the minister of health in consultation with local authorities and reporting to him, performing a similar function at national level. All these bodies were abolished by the Local Government Act 1948, which transferred responsibility for the preparation and amendment of valuation lists to the Board of Inland Revenue. For the purpose of hearing appeals against these lists the old assessment committees were replaced in 1950 by local valuation panels and courts.