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

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Details of AT 47
Reference: AT 47
Title: Department of the Environment: Finance, Local Taxation Division (FLT and FLTG Series) Files
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
Date: 1963-1990
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 onwards
Selection and destruction information: Case-work files dealing with boundary changes in England and Wales have not been preserved.
Accruals: Series is accruing.
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.

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