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
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Abbreviations
Research Undeveloped Land Duty
