The undeveloped land duty was a Tax imposed in the United Kingdom in 1910. Similar duties had already been introduced in Australia and New Zealand. Undeveloped land was for this purpose land on which no dwelling-houses, glass-houses, green-houses or buildings for any business, trade or industry had been erected. Agricultural land, open spaces and plots under five acres were exempted. The duty was half a penny per pound sterling per annum on the site value, that is the bare value apart from improvements. The yield was so slight that in 1919 a committee was appointed to inquire into the working of this and other land value duties, and in 1920 the undeveloped land duty was abolished. Research Undeveloped Land Duty
Abbreviations
Money
Research Undeveloped Land Duty