Catalogue description Ministry of Health and successors: Agricultural Rating and Valuation, Registered Files (91038 Series) and Schedules of Grants

The Agricultural Rates Act, 1896, under which the occupier of agricultural land obtained exemption from one half of the poor rate and other rates, provided for an annual grant from the Consolidated Fund into the Local Taxation Account in respect of the deficiency in the produce of the rates which arose from the exemption.

The Agricultural Rates Act, 1923, provided for the exemption of three quarters of the poor rate and other rates and for an annual grant from the Consolidated Fund into the Local Taxation Account in respect of the deficiency in the produce of the rates arising from this further exemption.

The Agricultural Rates Act, 1929, completely exempted from rates agricultural hereditaments during the first half of the year commencing 1st April 1929, thus anticipating the Local Government Act, 1929, which wholly derated all agricultural hereditaments and provided for an Exchequer Grant to be paid to rating authorities equivalent to the estimated and certified amount of rate loss.

The files contain papers in connection with financial and accountancy procedure, sporting rights exercised over agricultural land, calculation of grants, assessments, re-rating, valuation and general correspondence.

The registers contain records of grants payable to County Councils, Metropolitan Boroughs, County Boroughs, Non-County Boroughs, Urban Districts, Rural Districts and Board of Guardians between the years 1923 and 1930 under the following Acts:

Agricultural Rates Act, 1923

Agricultural Rates Act, 1929

Local Government Act, 1929.