Catalogue description Customs and Excise: VAT/Car Tax Division and predecessor: Car Tax Files

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Details of CUST 140
Reference: CUST 140
Title: Customs and Excise: VAT/Car Tax Division and predecessor: Car Tax Files
Description:

This series contains records of the Purchase Tax Division and VAT/Car Tax Division comprising car tax policy files and examples of casework.

Date: 1949-1991
Held by: The National Archives, Kew
Former reference in its original department: TCT file series
Legal status: Public Record(s)
Language: English
Creator:

Board of Customs and Excise, Purchase Tax Division, 1940-1973

Board of Customs and Excise, VAT/Car Tax Division, 1976-1992

Physical description: 39 file(s)
Access conditions: Subject to 30 year closure unless otherwise stated
Immediate source of acquisition:

Board of Customs and Excise

Accumulation dates: File series ran from 1972 to 1994
Selection and destruction information: Important policy files only have been selected together with four examples of casework files.
Accruals: No future accruals expected
Administrative / biographical background:

Car Tax was introduced in 1973 under the control of the Purchase Tax Division. Control was subsequently passed to VAT/ Car Tax Division. The tax was abolished in 1992.

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