1910 Finance Act

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This is a backup of the West Yorkshire Archive Service's "Off the Record" wiki from 2015. The live went offline in 2016 and remains unavailable.

The following source list was originally available only on paper in one of the West Yorkshire Archive Service offices. It may have been compiled many years ago and could be out of date. It was designed to act as a signpost to records of interest on a particular historical subject, but may relate only to one West Yorkshire district, or be an incomplete list of sources available. Please feel free to add or update with any additional information.

The Finance Act (1909-1910) Act (10 Edw VII c.8) provided for a tax on capital appreciation of real property attributable to the site itself (eg resulting from expenditure of public money on developments such as roads or services). The Act was repealled in 1920.

Tax was based on the difference between the amount of two valuations; the original valuation taken on 30 April 1909 (called 'datum line'), and a second valuation made later. The amount of tax payable would depend on the capital appreciation between the first and second valuation.

Valuation offices were set up and England and Wales was divided into 118 valuation districts.


The records created include two sets of plans and valuation ledgers:

  • Working Plans which were used in the original valuation (these plans are not as useful as Record Plans). An incomplete set of Working Plans can be found at WYAS: Wakefield ref. C243.
  • Record Plans which were made after the valuation was completed. A series of Record Plans are held at The National Archives.
  • Valuation (Domesday) books which were copies of Income Tax Registers. These are also held at WYAS: Wakefield (ref. C243).
  • Field Books, the final record after the survey was completed. These books include names of the owner, occupier, details of tenancy and property. The books are arranged by valuation district, and within district by area and assessment numbers. The Field Books are held at TNA and need to be used in conjunction with plans which act as an index to them.
  • Forms 37, out of 40 forms drawn up in the course of this Act only Forms 37 were retained. They contain certain details from the Field Books. Forms 37 for the Wakefield District have been deposited at WYAS: Wakefield ref. C237.