Catalogue description Ministry of Health and successors: Rating and Valuation Assessment Committees and Local Valuation Panels and Courts, Minutes

To achieve greater uniformity in the valuation of property for rating the Local Government Act 1948 transferred responsibility for the preparation of valuation lists to the Board of Inland Revenue. Local valuation panels and courts were also set up under the act. The courts were concerned with the hearing of appeals by ratepayers against valuation and each consisted of the chairman or deputy chairman and two other members of the appropriate local valuation panel. Initially, appeal from the decisions of valuation courts was to county courts but under the Lands Tribunal Act 1949 this jurisdiction was transferred to the Lands Tribunal. This series of local government records comprises documents relating to valuation of hereditaments for the general rate. They are of sample areas.

Under the Rating and Valuation Act 1925, ss. 17 and 18, Assessment Committees were established to hear and determine objections to the draft valuation list and revise it accordingly.

Under the Local Government Act 1948, s. 44 (the Appointed Day being 1st February 1950), Local Valuation Panels were established, superseding the Assessment Committees.

The area of Greater London (formerly Middlesex) chosen as a sample has changed following the London Government Act 1963. The present Greater London (North Western) Valuation Panel superseded the North Middlesex and Central Middlesex Valuation Panels which had themselves, under the re-organisation of 1950, replaced the West Middlesex Assessment Committee.