Reference
DBV
Title
Valuation Records of the 1910 Finance Act (so called "Domesday Book")
Date free text
1910 - 1915
Production date
From: 1910 To: 1915
Admin/biog history
1. 1910 Finance Act or 'Domesday' Survey
Rates have been levied from at least the fifteenth century onwards, both locally and nationally. Examples include the poor rate, hearth tax and land tax. The 1910 Finance Act was a further mechanism devised for the levying of rates, through the assessment of land value. Under the provisions of Part I of the Finance (1909-10) Act 1910, the first full and detailed survey of landownership in the United Kingdom as of April 1909 was mounted. This became known as the Lloyd George 'Domesday' Survey, forming one element of his famous 'People's Budget' of 1909. The Act met with opposition from landowners who formed organisations such as the Land Union to combat the valuation and duties. In the years following 1910 the original Act was modified and after the First World War a Select Committee was appointed to investigate the 1910 duties. Although their report was inconclusive, the majority of the land clauses and land duties of the Act were repealed in 1920.
To implement Lloyd George's new duties a sophisticated valuation was necessary. This arose principally for the proposed collection of 'Incremental Duty', being a 20% tax for central government levied on any increase in value of land sold or transferred after 1909. The idea was to tax the intrinsic capital appreciation of the land - by a complex calculation involving four separate values. Owners were seen to be surrendering part of the enhanced value of the site of their land, when they sold, to fund public expenditure developments.
For the purposes of making the original valuation District Valuation Offices were created, and England and Wales divided into valuation districts; Scotland was separately organised. Each district comprised a number of Income Tax divisions, but the actual valuation was done on a district level. The original valuation was completed in the autumn of 1915, however the assessment of the valuation of site value on subsequent occasions was a recurring operation which formed part of the normal functions of the Valuation Office until 1920.
The information found in the valuation records present numerous possibilities for research into the twentieth century, including demography, society and economy. The main use of the records is in providing a vital link in the chain of ownership and occupation of property for house historians. As such they provide the earliest piece of evidence as to title, linked with a map. The records cover the whole county and can help fix ownership of a piece of land just before the grand land sale that followed the First World War, and also present a snapshot of land ownership and occupation at the time. The records provide information for the study of tenure, the extent of freehold ownership, leasehold and copyhold details and rents. In more general terms the Domesday Survey helps the economic historian to determine the size of estates and their relative value. Also the nature of land use is reflected in the records, for example by providing evidence for researching contaminated land, rights of way, etc.
2.2 Maps: DBV3
When the valuation was made two sets of large scale 2nd Edition Ordnance Survey maps (usually scale 1:2500, although 1:1250 and 1:500 plans were used for built-up areas) were used. One set was used as a working copy and the other as a permanent record, now held at the PRO. The working copies are those held by the record office. These vary in completeness and precision in comparison to the permanent records but are no the less valuable sources.
2. Records of the 1910 Finance Act
The original valuation resulted in the creation of various classes of records, some of which are held centrally at the Public Record Office (PRO), while others were distributed to county record offices. The main classes are reference books and maps, as detailed in sections 2.1 and 2.2.
2.1 Domesday Books: DBV1 & 2
Two sets of books were created: Valuation Books (also known as 'Domesday Books') and Field Books. The Field Books are the final record of the valuation and held in the PRO. The Domesday Books, distributed to county record offices, were the first step towards systematic valuation and copied the information found in the Income Tax Rate Books. Any unrated properties were added and each property within the division was given an identification number.
Scope and Content
Further maps used by the Valuation Office are held in Z720.
The maps show the boundaries of each property (also known as a hereditament) by a coloured edging or sometimes by an overall colour wash. Each unit of property was assigned an assessment number, usually written in black ink. This number corresponds to the Assessment Number listed in the Domesday Books (see section 2.1 for more information).
Then follows a column headed Reference to Map being the Ordnance Survey Map number, usually scale 1:2500 (see section 2.2 for further details). The next section deals with Extent as determined by Valuer (given in acres, roods, poles and yards) and Original Gross Value, (reckoned to be the market value of the property), with deductions for the following
Buildings and other structures including machinery
Timber
Fruit Trees, Fruit Bushes and other things growing on the land
The total arrived at after these reductions are called the Original Full Site Value. The next series of columns contain figures for further deductions from the Gross Value. For example Quit Rents, Public Rights of Way and Easements. The next sections deal with further reductions, not from the Gross Value but the Total Value. The final result of the complex calculations was Original Assessable Site Value. To try and put the equation as simply as possible
Origdinal Assessable Site Value = Total Value - the Difference between Gross Value and Original Site Value + deductions allowed
2. Records of the 1910 Finance Act
The complete set of Domesday Books for Bedfordshire are found in
DBV 1 - Bedford Valuation District
DBV 2 - Luton Valuation District
The books provide the following information, arranged in columns (from l-r)
Assessment Number
Poor Rate Assessment Number, [a useful crosscheck to existing Rating Books and Rating Valuation Books]
Names of Occupiers
Names of Owners, [with their addresses]
Description of the Property
House Name, Number and Street
The next rows of columns contain the figures required to calculate Incremental Duty. Under the heading Poor Rate are the following figures
Estimated Extent [given in acres and roods]
Gross Annual Value
Rateable Value
DBV1 AND 2: DOMESDAY BOOKS
CONVERSION TABLE
Ampthill DBV1/1
Arlesey DBV1/2
Aspley Guise DBV1/3
Aspley Heath DBV1/3
Astwick DBV1/4
Barford, Great. DBV1/5
Barford, Little DBV1/6
Barton DBV2/1
Battlesden DBV1/7
Bedford: 1.Order Map first, using schedule nos. on map. Reference book schedule nos. as follows
St. Cuthbert, St. John, St. Mary, St. Peter DBV1/8-12
Bedford: St. Paul DBV1/13-15
Biddenham DBV1/16
Biggleswade DBV1/17-18
Billington DBV2/2
Bletsoe DBV1/19
Blunham DBV1/6
Bolnhurst DBV1/20
Bromham DBV1/16
Caddington DBV2/3
Campton DBV1/23
Cardington DBV1/24
Carlton DBV1/25
Chalgrave DBV2/4
Chellington DBV1/25
Chicksands
Clapham DBV1/26
Clifton DBV1/27
Clophill DBV1/29
Colmworth DBV1/30
Cople DBV1/31
Cranfield DBV1/32
Dean DBV1/33
Dunstable DBV2/5-7
Dunton DBV1/34
Eastcotts DBV1/24
Eaton Bray DBV2/8
Eaton Socon DBV1/35
Edworth DBV1/34
Eggington DBV2/9
Elstow DBV1/36-37
Eversholt DBV1/38
Everton (Partly in Hunts.) DBV1/39
Eyeworth DBV1/34
Farndish (See Podington)
Felmersham DBV1/40
Flitton DBV1/42
Flitwick DBV1/43-44
Goldington DBV1/45
Gravenhurst, Lower DBV1/46
Gravenhurst, Upper DBV1/46
Harlington DBV1/47
Harrold DBV1/25
Hatley, Cockayne DBV1/34
Haynes DBV1/48
Heath & Reach DBV2/10
Henlow DBV1/28
Higham Gobion DBV1/49
Hockliffe DBV2/4
Holcote DBV1/50
Houghton Conquest DBV1/51
Houghton Regis DBV2/11
Husborne Crawley DBV1/52
Hyde DBV2/12
Kempston DBV1/53-55
DBV1/8: 1-1460
DBV1/9: 1461-3246
DBV1/10: 3247-3563
DBV1/11: 3564-6162
DBV1/12: 6163-6589
Kensworth DBV2/13
Keysoe DBV1/21
Knotting DBV1/56
Langford DBV1/57
Leagrave DBV2/12
Leighton Buzzard DBV2/14-15
Lidlington DBV1/58
Limbury DBV2/12
Luton: 4.Order Map first, using schedule nos. on map. Reference book schedule nos. as follows
Marston Moretaine DBV1/59
Maulden DBV1/60
Melchbourne DBV1/61
Meppershall DBV1/62
Millbrook DBV1/63
Milton Brian DBV1/64
Milton Ernest DBV1/19
Mogerhanger DBV1/6
Northill DBV1/65
Oakley DBV1/66
Odell DBV1/41
Pavenham DBV1/40
Pertenhall DBV1/67
Podington DBV1/68
Potsgrove DBV1/7
Potton DBV1/69
Pulloxhill DBV1/70
Ravensden DBV1/71
Renhold DBV1/72
Ridgmont DBV1/73
Riseley DBV1/74
Roxton DBV1/75
Salford DBV1/76
Sandy DBV1/77
Sharnbrook DBV1/78
Shefford DBV1/23
Shefford Hardwick DBV1/27
Shelton DBV1/33
Shillington DBV1/79
Silsoe DBV1/80
Souldrop DBV1/56
Southill DBV1/81
Stagsden DBV1/82
Stanbridge DBV2/25
Staploe (Formed from Eaton Socon in 1964) DBV1/35
Staughton DBV1/67
Steppingley DBV1/83
Stevington DBV1/66
Stondon, Upper DBV1/62
Stopsley DBV2/12
Stotfold DBV1/4
Streatley DBV2/26
Studham DBV2/27
Sundon DBV2/28
Sutton DBV1/69
Swineshead DBV1/84
Tempsford DBV1/6
Thurleigh DBV1/22
Tilsworth DBV2/29
Tingrith DBV1/85
Toddington DBV2/30
Totternhoe DBV2/31
Turvey DBV1/86
Warden DBV1/87
Westoning DBV1/88
Whipsnade DBV2/27
Wilden DBV1/30
Willington DBV1/31
Wilshamstead DBV1/89
Woburn DBV1/90
Wootton DBV1/91
Wrestlingworth DBV1/34
Wymington DBV1/68
Yielden DBV1/61
DBV2/16: 1-1999
DBV2/17: 2000-3780
DBV2/18: 3781-5509
DBV2/19: 5510-7250
DBV2/20: 7251-9019
DBV2/21: 9020-10755
DBV2/22: 10756-11907
DBV2/23: 11908-12727
DBV2/24: 12728-END
Level of description
fonds
- The Geography of England and Wales in 1910: An evaluation of Lloyd George's 'Domesday' of landownership
Notes :