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Flintshire Record Office
Valuation Office records for Flintshire

Reference code(s): GB 0208 VR

Held at: Flintshire Record Office

Title: Flintshire Valuation Records

Short Title: Valuation Office records for Flintshire

Creation date(s): 1897-1931

Level of description: Fonds

Extent: 348 items

Name of creator(s): Valuation Office

CONTEXT

Administrative/Biographical history: The Finance Act 1910 proposed a tax on increases in land value due to the expenditure of public money. A valuation survey was carried out, between 1910 and 1915, to provide a base value for taxation purposes. Wales was divided into valuation districts; each district covered a number of Income Tax (regional) divisions, which were used as convenient units for administration. Flintshire was made up of five divisions: Coleshill, Maelor, Mold, Prestatyn, and Rhuddlan. The survey created so-called Domesday Books, and Field Books. The former were bound lists of copies of Income Tax Schedule A Registers kept by inspectors of taxes, provided to the valuers carrying out the survey. Information about each property was recorded in Valuation Office Field Books, held at the National Archives, accompanied by Ordnance Survey maps. The Valuation Office continued to assess site value until increment value duty was repealed by the Finance Act 1920. The Valuation Office became an executive agency of the Inland Revenue.

CONTENT

Scope and content/abstract: Valuation records for Flintshire, 1897-1931, including valuation working sheets, 1899-1912; Domesday books, [c. 1915]; valuation lists, 1897-1931; and valuation sheets, 1899-1913.

ACCESS AND USE

Language/scripts of material: English

System of arrangement: Arranged into the following: Valuation working sheets, Domesday books, and Valuation lists.

Conditions governing access: No restrictions

Conditions governing reproduction: Public records. Crown copyright (expired): may be copied without any need for a copyright form.

Finding aids: A hard copy of this catalogue is available at Flintshire Record Office. Catalogue is searchable online at: http://calmview.flintshire.gov.uk/CalmView/

Detailed catalogue

ARCHIVAL INFORMATION

Appraisal, destruction and scheduling information: All records deposited at Flintshire Record Office have been retained.

Accruals: Accruals are not expected

Archival history:

Immediate source of acquisition: Deposited by the Inland Revenue, Valuation Office, Wrexham, 1968, 1987; Domesday books transferred from the Public Record Office, London, 1980.

ALLIED MATERIALS

Related material: Further Flintshire Valuation records are The National Archives, Valuation Office maps, IR 121 and IR 124 to IR 145, field books in IR 58; Denbighshire Record Office, VRD/1/37

DESCRIPTION NOTES

Note: Title supplied from contents of fonds. Some records pre-date the enactment of the Finance Act 1910 and were presumably created for another purpose (possibly rating).

Archivist's note: Compiled by Richard Burman for the ANW project, updated by Steven Davies of Flintshire Record Office. The following sources were used in the compilation of this description: Flintshire Record Office, Valuation records catalogue; The National Archives Online Catalogue, Valuation Office Records: The Finance (1910-1915) Act, Domestic Records Information 46 (http://catalogue.pro.gov.uk/ExternalRequest.asp?RequestReference=ri2153), viewed 4 February 2004; Hey, David, Oxford Dictionary of Local and Family History, (Oxford University Press, Oxford, 1997).

Rules or conventions: This description follows ANW guidelines based on ISAD(G) second edition, AACR2, and LCSH

Date(s) of descriptions: February 2004


INDEX ENTRIES
Subjects
Tax assessment | Wales | Flintshire

Personal names

Corporate names
Great Britain | Valuation Office

Places
Flintshire (Wales)

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