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Taxes on land date back to the Norman Conquest and beyond, and the Land Tax introduced in 1692 was a natural successor to taxation acts in 1671 and 1689, but the Land Tax Act 1692 "has been regarded as a turning point in the history of English revenue collection.
The Friend of the People; & his Petty New Tax Gatherer paying John Bull a visit (1806), James Gillray. The history of taxation in the United Kingdom includes the history of all collections by governments under law, in money or in kind, including collections by monarchs and lesser feudal lords, levied on persons or property subject to the government, with the primary purpose of raising revenue.
Tallage or talliage (from the French tailler, i.e. a part cut out of the whole) may have signified at first any tax, but became in England and France a land use or land tenure tax. Later in England it was further limited to assessments by the crown upon cities, boroughs, and royal domains. In effect, tallage was a land tax.
Taxation itself took a number of forms in this period. The main tax was the geld, still based on the land, and unique in Europe at the time as being the only land tax that was universal on all the king's subjects, not just his immediate feudal tenants and peasants. It was still assessed on the hide, and the usual rate was 2 shillings per hide.
His Majesty's Land Registry is a non-ministerial department of His Majesty's Government, created in 1862 to register the ownership of land and property in England and Wales. [3] It reports to the Ministry of Housing, Communities, and Local Government. [4] The registry contains 87% of land in England and Wales as of 2019. [5]
In the last year of the reign, returns from these taxes were respectively—land tax (at 2s.), £990,000, customs £1,540,000, excise £986,000, or a total exceeding £3.5 million. The removal of regular export duty applied to domestic woollen manufactures and corn only, both cases additionally being due to special reasons of policy.
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The two-volume Return of Owners of Land, 1873 is a survey of land ownership in the United Kingdom. It was the first complete picture of the distribution of land ownership in Great Britain [ 1 ] since the Domesday Book of 1086, thus the 1873 Return is sometimes called the "Modern Domesday", [ 2 ] and in Ireland since the Down Survey of 1655-1656.
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