What information does a valuation roll contain?

A valuation roll records details about each property which was liable for domestic rates (local taxation) for a particular year, in the period 1855-1989. It records the address of the property, the type of property (e.g. a house, factory, hotel, inn, shop etc), the owner, the tenant (if the property is not occupied by the owner), and, sometimes, other occupants (for example where a tenant has sub-let the property). In 19th century rolls and rolls for the first half of the 20th century, the occupation of most tenants and occupiers are given. The roll also records the rateable value and gross annual value of each property: these were used to calculate the level of rates (local taxation) paid for each property.