Land Value Taxation in Britain

Attempts at introducing land value taxation (LVT) in the United Kingdom demonstrate a long and varied history. Land Value Taxation in Britain considers this history and how LVT may be particularly relevant at the present time. Owen Connellan, with contributing authors Nathaniel Lichfield, Frances Plimmer, and Tony Vickers, explores past debate over different forms of LVT, the tax’s role in generating government revenue, and its practical operation, moral background and ethical rationale. The book concludes with a discussion of future prospects for LVT in Britain and elsewhere.

But why study land value taxation in Britain, especially when that country has yet to evolve a system of LVT that is generally accepted or workable? Britain’s experience with property taxation and expertise on property valuation make it an ideal case study. Only by examining the success and failure of past legislative and administrative attempts to employ LVT for the benefit of the community can policy makers draft more effective LVT proposals, not just in the U.K. and but also in other countries. Land Value Taxation in Britain seeks to open up a challenge for future discussion on this form of taxation. Students and professionals focused on taxation matters will find it of interest, as will the general reader who may not have a technical background in economics and taxation.

About the Authors

Owen Connellan is a chartered surveyor and valuer who specializes in rating and property taxation, and is a member of the International Association of Assessing Officers (U.S.). He has worked extensively with leading professional firms in advising clients on valuation, assessment and planning matters, with commercial property organizations in implementing and managing major development projects in town centers in the U.K. and Europe.

Nathaniel Litchfield was professor emeritus of economics of environmental planning at the University of London. He was also chair at the Bartlett School of Planning, University College, London and taught at the University of California, Berkeley, and the Hebrew University, Jerusalem. In addition to teaching, Litchfield practiced concurrently as planner and urban economist.

Frances Plimmer is a senior researcher at both Kingston University, Surrey, and the College of Real Estate Management, Reading, England, and was formerly Reader in Applied Valuation at the University of Glamorgan, Wales. Dr. Plimmer is a chartered surveyor whose work experience began with the Valuation Office in Cardiff, dealing with rating valuation cases.

Tony Vickers is a chartered surveyor who has worked on several projects to improve the way geographic information collected at public expense is made available for public benefit. He is a founding member of the Association for Geographic Information (AGI) and assists them with public affairs.