The English land tax was a national property tax introduced by Parliament in 1692. The tax was levied on rental values and applied both to rural and to urban land. No provision was made for re-assessing the 1692 valuations and consequently they remained in force well into the 18th century.
In the 1690s, the tax raised around two million pounds, equating to roughly thirty five per cent of national revenue.
Under what was to be the last of the Penal Laws, Catholic landowners had to pay double the actual assessment.