Nature of Source
Finance Act, 29 April 1910
Introduction
The Valuation Office Field Books are an invaluable resource for family historians researching land and property ownership in England, Wales, and Scotland around 1909. While complex, these records are a powerful tool for tracing an ancestor’s property ownership and economic status and understanding the landscape of early 20th-century Britain.
The records were generated from the valuation of all land and property in England, Wales and Scotland, following the Finance Act (1909-1910) and managed by Valuation Office of the Board of Inland Revenue. The survey, often referred to as the ‘Lloyd George Domesday Survey’ was initiated by Chancellor David Lloyd George as part of a plan to tax increases in land values between purchase and sale or transfer.
What the Records Cover
- All land and property over one acre as of April 30, 1909
- Business premises
- Properties below the tax threshold
- Freehold and some leasehold properties
- Might include common and waste land
Key Elements of the Survey:
For the purposes of the survey, England and Wales were divided into 14 divisions with 118 Valuation Districts which were sub-divided into Income Tax Parishes (IPP). Each property was assigned a unique hereditament or property number which is crucial for identifying individual entries.
Field Books and Valuation Maps
Each property was marked on large-scale maps by the assessment or hereditament number. This information was then recorded in Field Books which contain detailed descriptions of the property, including owner and occupier names, tenure details, property values and a physical description of the property or land. The books are listed county by county and alphabetically by owner.
Valuation Books
Also referred to as the Domesday Books, these were created at the beginning of the survey and contain similar information to the Field Books. They are useful for locating the hereditament number and are typically found in County Record Offices.
Forms 37
Certain information was extracted from the Field Books and entered into Forms 37 with a copy sent to the property owner. Surviving copies of Forms 37 can also be found in County Record Offices.
Navigating the Records
- Locate the relevant valuation map from one of the 118 valuation districts. Some maps are large scale and very detailed.
- Find the property’s hereditament (assessment) number on the map. Without the hereditament number, identifying the correct Field Book entry can be challenging.
- Use this number to locate the corresponding Field Book entry. Some field books may contain a number of parishes as districts were arranged by Income Tax Parishes (ITP).
Scottish Records
In Scotland, the Valuation Office of the Inland Revenue recorded information on 99.7% of all land. The records include the names of owners, tenants, and occupiers, as well as valuations and other details. The survey produced a series of Field Books which record values and particulars of land portions and properties. The Ordnance Survey maps show property boundaries and land portions termed ‘hereditaments’ as well as the assessment number. Although the collection has been digitised by the National Records of Scotland these records can be complex, so seeking guidance from the archives staff is recommended.
Additional Resource
The National Farm Survey (1941-1943)
For those researching agricultural ancestors and rural life, the National Farm Survey conducted between 1941 and 1943 is a valuable resource. The survey provides detailed information on large farms as well as smallholdings. These records are held at The National Archives in series MAF 73 and MAF 32 and includes information on:
- Farm land and management.
- Farmers and farm owners.
- Daily life on the farm.
- The broader community within the parish.
For further reading, refer to: Short, Brian & Watkins, Charles & Foot, William & Kinsman, Phil. The National Farm Survey, 1941-43: State Surveillance and the Countryside in England and Wales in the Second World War: CABI Publishing, 1999.
Additional Resources
The following GenGuide sources could assist in researching land and property records:
Where Found
Researchers need to consult both local and national collections to get a complete picture of the property valuation from this period.
- Series IR 58, Valuation Office: Field Books, 1910.
- Series IR 124/1 to IR 135/9, Valuation Office: Finance Act 1910, Record Sheet Plans.
- Series IR 121/1, Valuation Office: Finance Act 1910, Record Sheet Plans: London Region: Merton District.
- Series IR 121/22, Valuation Office: Finance Act 1910, Record Sheet Plans: London Region: Westminster 2 District.
County Record Offices
Local archives hold:
- Working plans. These original working plans were used by surveyors during the valuation process.
- Maps
- Field Books. Copies or originals for the local area.
- Form 37 Land records. These were retained by the district valuation offices.
National Records of Scotland
The archives holds Inland Revenue Survey Maps and Field Books. The records consist of field books and specially printed Ordnance Survey maps.
Period Covered
1910 – 1920
Genealogical Value
Field Books
- Name and address of property/land owner and tenants.
- Description and situation of property and how property was being used, often with detailed inspection notes which could include date when built, number of rooms or structure of property and sometimes a sketch.
- Nature of ownership and the property’s rateable and market value and details of former sales.
Maps
- Ordnance Survey 1:25,000 sheets.
- Useful for house history research.
Valuation Books
- Names of occupiers and owners, address and description of property, valuation of property.
Form 37
- Name of occupier; description, extent and situation of property.
Further References
- Beech, Geraldine & Mitchell, Rose. Maps for Family and Local History: Records of the Tithe, Valuation Office and National Farm Surveys of England and Wales, 1836-1943, The National Archives, 2004 (preview available from Google Books)
- Masters, Charles. Essential Maps for Family Historians: Countryside Books, 2009
- Short, Brian & Reed, Mick. Landownership and Society in Edwardian England and Wales: University of Sussex, 1987
Websites
The National Archives Research Guide
How to look for records of Land use, value and ownership: Valuation Office Survey 1910-1915. This is a guide to finding records of the Valuation Office Survey which was carried out between 1910 and 1915. The survey provided a unique snapshot of land and property in the Edwardian era.
National Records of Scotland Guide
Inland Revenue Survey Maps and Field Books. This guide will explore and explain the records of the Inland Revenue (Scotland) (IRS) survey of land values and ownership, which took place during the years 1910-1915.
Badsey
What was the Valuation Office Survey and why was it undertaken?
Trace My House
Valuation Tax Survey 1910
Online Databases
The Genealogist
Lloyd George Domesday Survey, 1910-1915. Search over two million Valuation Office records covering all boroughs of Greater London plus Bedfordshire, Berkshire, Buckinghamshire, Cambridgeshire, Devon, Essex, West Hertfordshire, Middlesex, Oxfordshire, Sussex and Wiltshire. The records combine highly detailed Ordnance Survey maps (up to 5 feet to the mile) with accompanying valuation books that provide information about each property as it existed in the early 1910s. The records link individual properties to highly detailed large scale Ordnance Survey maps using the Map Explorer feature which uses historic map overlays to show how the landscape has changed. The original records are held in series IR 58 at The National Archives.
Ancestry
London, England, Land Tax Valuations, 1910. This is a collection land tax valuation rolls in the City of London taken in 1910 carried out by the District Valuation Offices of the Commissioners of Inland Revenue.
Ancestry
West Yorkshire, England, Tax Valuation, 1910.
Ancestry
Bedfordshire, England, Valuation Records, 1838-1929. This collection of valuation lists for the County of Bedfordshire deal solely with the value of properties.
Lloyd George Survey of Land Values
Gloucestershire. This project aims to transcribe and analyse for Gloucestershire the survey of land values carried out as a result of the ‘People’s Budget’ of 1909. The database of Gloucestershire properties, their occupiers and owners that results from the project will be published here.
CD Roms
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