Townland Valuation

In the first attempt to arrive at a suitable valuation the townland was was selected as the basic unit for valuation purposes. This was called the Townland Valuation. It dealt with the taxable fertility of land and taxable value of buildings. Towns were not included. It was assessed on the basis of the expected fair rent for the land.

Three valuators carried out assessments of the soil and the valuation was agreed as a consensus between them. Afterwards it was plotted on to an Ordnance Survey Map. Houses were valued if they were over £3, at a rent that they might be let for one year with 1/3 valuation deducted. Details were then entered in a house "field book".

The Poor Law Valuation was criticised because it was conducted by unskilled persons. It was also claimed that the holdings of large landlords had been undervalued. This criticism lead to the Townland Valuation being reviewed and a Tenement i.e. property, system of valuation being introduced.


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