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Great Britain

American Journal of Economics and Sociology, The,  Dec, 2000  by Owen Connellan,  Nathaniel Lichfield

<< Page 1  Continued from page 11.  Previous | Next
                   HISTORY OF ATTEMPTS AT LVT IN BRITAIN
                     Schedule of Legislative Proposals
                  Proposal                      To Meet Local
                                                 Expenditure
   Royal Commission on Housing of Working        Part of it
               Classes, 1885
L.C.C. Evidence to Royal Commission on Local     Part of it
               Taxation, 1899
  "Seperate Report" of Royal Commission on       Part of it
            Local Taxation, 1901
  Judge O'Connor's Minority Report (Royal           Whole
    Commission on Local Taxation), 1901
             L.C.C. Bill, 1901                   Part of it
      Mr. C.P. Trevelyan's Bill, 1902            Part of it
       Dr T.J. MacNamara's Bill, 1903            Part of it
Mr C.P. Trevelyan's Bill, 1904 and Sir John      Part of it
            Brunner's Bill, 1905
 Land Values Taxation (Scotland) Bill, 1905      Part of it
  Select Committee on Land Values Taxation          Whole
           (Scotland) Bill, 1906
        Finance (1990-10) Act, 1910           Part proposed but
                                                undertermined
 Departmental Committee on Local Taxation,       Part of it
           1914 (Minority Report)
           Manchester Bill, 1921                 Part of it
             Finance Act, 1931                        -
Mr. J.C. (later Lord) Wedgewood's Bill, 1932 Whole or Part of it
        Mr A. MacLaren's Bill, 1937                   -
            L.C.C. Bill, 1938-39                 Part of it
                  Proposal                     Levied on Annual or
                                                  Capital Value
   Royal Commission on Housing of Working               -
               Classes, 1885
L.C.C. Evidence to Royal Commission on Local         Capital
               Taxation, 1899
  "Seperate Report" of Royal Commission on            Annual
            Local Taxation, 1901
  Judge O'Connor's Minority Report (Royal               -
    Commission on Local Taxation), 1901
             L.C.C. Bill, 1901                        Annual
      Mr. C.P. Trevelyan's Bill, 1902                 Annual
       Dr T.J. MacNamara's Bill, 1903                Capital
Mr C.P. Trevelyan's Bill, 1904 and Sir John  Annual, defined as 3% of
            Brunner's Bill, 1905                  capital value
 Land Values Taxation (Scotland) Bill, 1905  Annual, defined as 4% of
                                                  capital value
  Select Committee on Land Values Taxation            Annual
           (Scotland) Bill, 1906
        Finance (1990-10) Act, 1910                  Capital
                                                      Annual
 Departmental Committee on Local Taxation,           Capital
           1914 (Minority Report)
           Manchester Bill, 1921             Annual, defined as 5% of
                                                  capital value
             Finance Act, 1931                       Capital
Mr. J.C. (later Lord) Wedgewood's Bill, 1932         Capital
        Mr A. MacLaren's Bill, 1937                   Annual
            L.C.C. Bill, 1938-39                      Annual
                  Proposal                     Limitation on Amount
                                                     of Rate
   Royal Commission on Housing of Working               -
               Classes, 1885
L.C.C. Evidence to Royal Commission on Local 6d. in.[pound],. (2.5%)
               Taxation, 1899
  "Seperate Report" of Royal Commission on        To be fixed by
            Local Taxation, 1901                    Parliament
  Judge O'Connor's Minority Report (Royal               -
    Commission on Local Taxation), 1901
             L.C.C. Bill, 1901                2s. in.[pound],. (10%)
      Mr. C.P. Trevelyan's Bill, 1902         2s. in.[pound],. (10%)
       Dr T.J. MacNamara's Bill, 1903        1d. in.[pound],. (0.42%)
Mr C.P. Trevelyan's Bill, 1904 and Sir John   Same rate on improved
            Brunner's Bill, 1905              value of occupied, and
                                               unimproved value of
                                                  occupied land
 Land Values Taxation (Scotland) Bill, 1905   2s. in.[pound],. (10%)
  Select Committee on Land Values Taxation              -
           (Scotland) Bill, 1906
        Finance (1990-10) Act, 1910           Incremental and Rever-
                                               sionary duties (10%)
                                               Levy on undeveloped
                                                   land (0.21%)
 Departmental Committee on Local Taxation,   10% of amount raised in
           1914 (Minority Report)             rates plus half of any
                                                 future increases
           Manchester Bill, 1921                        -
             Finance Act, 1931               1d. in.[pound], (0.42%)
                                               originally proposed
Mr. J.C. (later Lord) Wedgewood's Bill, 1932            -
        Mr A. MacLaren's Bill, 1937                     -
            L.C.C. Bill, 1938-39              2s. in.[pound],. (10%)
Source: Simes Committee Report (1952: 23-24

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