English Land Tax

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.[1]

In the 1690s, the tax raised around two million pounds, equating to roughly thirty five per cent of national revenue.[2]

Under what was to be the last of the Penal Laws, Catholic landowners had to pay double the actual assessment.

  • references

References

  1. ^ Michael Edward Turner and Dennis R. Mills, eds., Land and property: the English land tax 1692-1832 (St. Martin's Press, 1986.)
  2. ^ The Land Tax 1692-1963
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