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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 most important tax of the late Anglo-Saxon period was the geld, a land tax first regularly collected in 1012 to pay for mercenaries. After the Norman Conquest of England in 1066, the geld continued to be collected until 1162, but it was eventually replaced with taxes on personal property and income.
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.
The way was thus prepared for the property tax of 1692, imposing a rate of 4s. in the pound on real estate, offices and personal property. However, the old difficulties of collection turned it mainly into a land tax, by which name it became generally known. The 4s. rate brought in £1,922,712, a return which declined in later years.
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]
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.
The history of English land law can be traced into Roman times, and through the Dark Ages under Saxon monarchs where, as for most of human history, land was the dominant source of social wealth. The start of an English law of real property , however, came after the Norman Invasion of 1066, when a common law was built throughout England.
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