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David Lloyd George proposed a revolutionary piece of legislation before he became prime minister

The Lloyd George Domesday Survey was created because David Lloyd George (pictured), the chancellor of the exchequer, had to raise money to help pay for the 1908 Old-Age Pensions Act, together with a planned National Insurance

Act that would provide limited unemployment benefit.

He first introduced a Finance Bill in 1909, which included some new land taxes. This was so controversial that it helped to bring down the Government, but was passed in 1910, following a general election. The main objective was to ensure that major private landowners paid tax on any increase in the value of their property that had occurred because of new provisions and improvements

instigated by government expenditure, such as new roads, drains and public services.

This became known as the incremental value duty. This was to be levied at 20 per cent on the increase in the value of land, from its original valuation in 1909, up to the point of sale or other transference; the grant of a lease for more than 14 years; or the death of the owner. For example, if the value of a property increased from £1,000 to £2,000 in 10 years because a new road had been built, it would be liable for tax of £200 on the £1,000. Farmland worth less than the current market value was exempt, together with house owners who had under 50 acres of land that was worth less than £75. However, to gain a baseline figure, the whole country had to be surveyed.