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Department of the Environment: Finance, Local Taxation Division (FLT and FLTG Series)...

Description and record details

Reference AT 47
Title Department of the Environment: Finance, Local Taxation Division (FLT and FLTG Series) Files
Date 1963-1990
Description

This series contains policy and case-work files of the Finance, Local Taxation Division.

The files concern local taxation, particularly rating, and relate to the rating and valuation of property, including business premises and educational establishments under the General Rate Act of 1966, and the inter-departmental working party set up in the same year to look into ways of improving the rating system.

The series includes some earlier files which were re-registered into the FLT series from the 90,000 series: HLG 89

Arrangement

The files in this series will be transferred in more than one batch and arranged in previous reference order within each accession.

Related material

Further files relating to local government finance will be found in: HLG 57 HLG 154

Held by The National Archives, Kew
Former reference in its original department FLT and FLTG. This is one of several series which used five digit primary numbers; these numbers originated in the Ministry of Health file registration system.
Legal status Public Record(s)
Language

English

Creator

Department of the Environment, Finance (Local Government and Development) Directorate, Local Taxation Division, 1971-1974

Physical description 206 file(s)
Access conditions Open
Immediate source of acquisition

From 1995 Department of the Environment

Accumulation dates 1973
Accruals Series is accruing.
Selection and destruction information Case-work files dealing with boundary changes in England and Wales have not been preserved.
Administrative/ biographical background

The Finance, Local Taxation Division was responsible for rating (local government taxation) and for the supervision of local valuation panels. These responsibilities were later exercised by Local Taxation and General Division from 1978 to 1980, and by the Finance Local Government Directorate from 1980 onwards.