The Tithe Act 1936 (26 Geo. 5 & 1 Edw. 8. c. 43) is an act of the Parliament of the United Kingdom that extinguished tithe rentcharge and extraordinary tithe rentcharge in England and Wales, compensated their owners with government stock, and charged the land formerly subject to them with redemption annuities payable to the Crown.
Effect
Tithes were traditional crop-based liabilities on land, intended to support the church, but in many cases the right to benefit had transferred to a private recipient. The Tithe Commutation Act 1836 changed crop-based tithes into fixed money payments called "tithe rentcharges".
This act abolished those tithe rentcharges and replaced them with 60-year "tithe redemption annuities" paid to the government. These would have expired by 1996, but were abolished earlier on 2 October 1977 by section 56 of the Finance Act 1977 after one last double payment.Finance Act 1977, section 56
Provisions Repealed enactments Section 48(3) of the act repealed 24 enactments, listed in the ninth schedule to the act. CitationShort titleDescriptionExtent of repeal6 & 7 Will. 4. c. 71Tithe Act 1836The Tithe Act, 1836.Sections fifty-seven, sixty-two, sixty-nine, seventy-seven, seventy-eight, eighty and eighty-six.7 Will. 4 & 1 Vict. c. 69Tithe Act 1837The Tithe Act, 1837.The whole act so far as unrepealed.2 & 3 Vict. c. 62Tithe Act 1839The Tithe Act, 1839.Sections fourteen, sixteen, seventeen, twenty-one and twenty-eight.3 & 4 Vict. c. 15Tithe Act 1840The Tithe Act, 1840.Sections seventeen, twenty and twenty-three.5 & 6 Vict. c. 54Tithe Act 1842The Tithe Act, 1842.Sections three, six, seven and eight.14 & 15 Vict. c. 25Landlord and Tenant Act 1851The Landlord and Tenant Act, 1851.Section four.14 & 15 Vict. c. 50Tithe Rating Act 1851An Act to amend an Act of the Third and Fourth Years of King William the Fourth in respect of the Assessment of Tithe and Tithe Rentcharges for certain Rates.In section one, the words " tithe rentcharges ".14 & 15 Vict. c. 104Episcopal and Capitular Estates Act 1851The Episcopal and Capitular Estates Act, 1851.In section eleven, the words " and tithe rentcharges ".17 & 18 Vict. c. 116Episcopal and Capitular Estates Act 1854The Episcopal and Capitular Estates Act, 1854.In section eight, the words " or tithe rentcharges " where they secondly occur.23 & 24 Vict. c. 93Tithe Act 1860The Tithe Act, 1860.Sections one, two, four to nine, thirty-one, forty-two and forty-three. The Schedule.32 & 33 Vict. c. 67Valuation (Metropolis) Act 1869The Valuation (Metropolis) Act, 1869.In section four, in the definition of " gross value ", the words " and tithe commutation rentcharge, if any ".45 & 46 Vict. c. 37Corn Returns Act 1882The Corn Returns Act, 1882.Section ten.49 & 50 Vict. c. 54Extraordinary Tithe Redemption Act 1886The Extraordinary Tithe Redemption Act, 1886.The whole act so far as unrepealed.60 & 61 Vict. c. 23Extraordinary Tithe Act 1897The Extraordinary Tithe Act, 1897.The whole act.Licensing (Consolidation) Act 1910The Licensing (Consolidation) Act, 1910.In section thirty-nine, in subsection (2), the words " and tithe commutation rentcharge (if any) ".8 & 9 Geo. 5. c. 54Tithe Act 1918The Tithe Act, 1918.Section ten. The First Schedule so far as unrepealed.11 & 12 Geo. 5. c. 35Corn Sales Act 1921The Corn Sales Act, 1921.In section two, in subsection (3), the words " and in section ten (which relates to the application of the septennial average to the Tithe Commutation Acts) ".14 & 15 Geo. 5. c. 21Finance Act 1924The Finance Act, 1924.In section twelve, in subsection (1) (b), the words " and tithe commutation rentcharge, if any ".15 & 16 Geo. 5. c. 20Law of Property Act 1925The Law of Property Act, 1925.In section one, in subsection (2) (d), the words " tithe rentcharge ". In section one hundred and ninety-one, in subsection (12), the words " tithe rentcharge or ". In section two hundred and one, in subsection (1), the words " tithe and ".15 & 16 Geo. 5. c. 21Land Registration Act 1925The Land Registration Act, 1925.In section seventy, in subsection (1) (e), the words " tithe rentcharge ".15 & 16 Geo. 5. c. 87Tithe Act 1925The Tithe Act, 1925.In section one, subsection (1). Section two. In section four, subsections (1), (2), (4) and (5). Sections six, nine and eleven. In section twelve, paragraphs (a) and (c). In section thirteen, subsections (2) and (4). Section seventeen. In section twenty, subsections (3) and (4).15 & 16 Geo. 5. c. 90Rating and Valuation Act 1925The Rating and Valuation Act, 1925.In section three, in subsection (2), the words " or tithe rentcharge " and the words " tithe rentcharge " where the last-mentioned words secondly occur. In section twenty-two, in subsection (1) (b), the words " and tithe rentcharge, if any ". In section sixty-eight, in subsection (1), in the definition of " gross value ", the words " and tithe rentcharge, if any ", and subsection (2).19 & 20 Geo. 5. c. 17Local Government Act 1929The Local Government Act, 1929.In the Third Schedule, in paragraph 2, the words " any tithe rentcharge or ", where they first occur, and the words " tithe rentcharge or ", where they secondly and thirdly occur.20 & 21 Geo. 5. c. 24Railways (Valuation for Rating) Act 1930The Railways (Valuation for Rating) Act, 1930.In section four, in subsection (1) (b) and subsection (3) (ii), the words " and tithe rentcharge (if any) ".
The repeals took effect from the appointed day, 2 October 1936, except as regards any tithe rentcharge not extinguished by the act.
Subsequent developments Section 48(3) of, and the ninth schedule to, the act were repealed by section 1(1) of, and the first schedule to, the Statute Law Revision Act 1950 (14 Geo. 6. c. 6), which came into force on 23 May 1950.
The Tithe Act 1951 (14 & 15 Geo. 6. c. 62) repealed sections 5, 9, 12(2) to (6), 18 to 20, 39(4), 42(2), 43 and 45, together with parts of sections 16 and 47. Further provisions were repealed by the Statute Law Revision Act 1953 (2 & 3 Eliz. 2. c. 5), the Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2. c. 10), the Finance Act 1958 (6 & 7 Eliz. 2. c. 56), the Local Government Act 1958 (6 & 7 Eliz. 2. c. 55), the Finance Act 1963 (c. 25), the Statute Law Revision Act 1964 (c. 79), the Land Charges Act 1972 (c. 61), the Statute Law (Repeals) Act 1975 (c. 10) and the Endowments and Glebe Measure 1976 (1976 No. 4).
Section 56 of the Finance Act 1977 (c. 36) extinguished the redemption annuities charged under the act on 1 October 1977, and section 59(5) of, and part V of schedule 9 to, that act repealed sections 3, 10, 11, 12(1), 15, 17, 29 and 34 and parts of sections 4, 13, 16 and 47. Part II of the act, comprising sections 24 to 28, was repealed by section 187(2) of, and part XIV of schedule 17 to, the Finance Act 1989 (c. 26), which also repealed sections 2(1), 7 and 31(7) and parts of schedule 7. Section 30 and schedule 6 were repealed by the Statute Law (Repeals) Act 1998 (c. 43), and section 38 and schedule 8 by the Church of England (Miscellaneous Provisions) Measure 2000 (2000 No. 1).
Section 39(1) was amended by section 107(1) of, and schedule 3 to, the Arbitration Act 1996 (c. 23) with effect from 31 January 1997.
Sections 1, 4, 6, 21, 32, 33, 36(1), 39 to 42 and 44, together with schedule 2 and parts of section 47, were repealed by section 1(1) of, and group 3 of part 6 of schedule 1 to, the Statute Law (Repeals) Act 2004 (c. 14), which came into force on 22 July 2004. Sections 31, 35, 37, 47 and 48 and parts of schedules 3 and 7 remain in force.
Notes
References
External links