taxes
TAXATION
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There is a plethora of tax records but some of them are easier to find than others. Most taxes in the early days were gathered by the Crown on their properties. Then the Government levied taxes to raise money for specific causes that arose from time to time. Several taxes can be helpful in finding out more about your old house or its inhabitants. The most useful taxes are Window, Hearth and Land taxes.
The taxes listed below are the most relevant for most House Historians. The earliest national taxes were called "lay subsidies There are a number of one off taxes charged such as for new gas lamps and to build a new bridge after the last one washed away. Useful when they fill in gaps in other records and these will be found in the local archives or libraries. LAND TAXLand Tax was established in 1692. Between 1780 and 1831 the assessments were used as the record of qualification to vote. The tax was administered locally and original records will usually be located at the County Record Office Read more ......
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APPRENTICESHIP TAX
Apprenticeship Tax was collected between 1710 to 1811. It was assessed on the amount a master received when he entered into an apprenticeship indenture. It was supposed to be paid within one year after the end of the term of apprenticeship.
The records will show the master’s name, address, and trade, as well as the apprentice’s name and date of indenture.
The original records are at the National Archives (see England Archives and Libraries for the address). For more information on apprenticeships, see England Occupations.
Online collections:
The records will show the master’s name, address, and trade, as well as the apprentice’s name and date of indenture.
The original records are at the National Archives (see England Archives and Libraries for the address). For more information on apprenticeships, see England Occupations.
Online collections:
- UK, Register of Duties Paid for Apprentices' Indentures, 1710-1811 at Ancestry (£). Includes digitised images of the original records.
- Apprentices of Great Britain 1710-1774 at findmypast (£). Includes typed index and abstracts.
HEARTH TAX
The Hearth Tax provides documents which are particularly useful for tracing householders' names and details about their properties.
This tax of a shilling per half year for each fireplace or stove was collected from 1662 to 1689 Records give the name and number of hearths
Hearth Tax listed the number of hearths in a house so you could compare this with the present number demonstrating whether the house has been enlarged or reduced in size
Initially every house occupier was required to submit a written statement setting out the number of hearths in his house to the parish constable The constable's duty was to make the parish assessment and collect it half-yearly
There was a lot of resistance and corruption involving parish constables so they were replaced by Treasury representatives who farmed out the collection to self employed agents
Hearth tax useful when the names of owners/occupiers already identified Give impression of size of building but many older houses didn't have upstairs fireplaces
Before visiting the National Archives to look at hearth tax returns, we recommend consulting Jeremy Gibson's The Hearth Tax and other later Stuart Tax Lists, published by the Federation of Family History Soc's to see what records might be available
Search for hearth tax on WorldCat. Over 1000 results 17th century Hearth Tax records can be found in the National Archives' Map and Large Documents Reading Room at Kew. A project to microfilm hearth tax returns and copy them to local record offices is under way by the University of Surrey at Roehampton.
Hearth Tax was established in 1662, but it was very often evaded and was abolished in 1688. The returns list all householders liable to pay, with the number of hearths taxed.
These parish returns were submitted to the Clerk of the Peace who made a county roll which was sent to the Exchequer. The original copies made by the constables are likely to be the most accurate because the constable was familiar with the names of local people.
Before visiting the National Archives to look at hearth tax returns, it is worth consulting Jeremy Gibson's The Hearth Tax and other later Stuart Tax Lists, published by the Federation of Family History Societies to see what records might be available for your area or which returns are available in published editions.
Also read the article on the National Archives site
The Federation of Family History Societies has also published a guide, edited by Jeremy Gibson, Mervyn Medlycott and Dennis Mills, to surviving Land and Window Tax assessments, which are also useful for tracing the owners or occupiers of older houses.
This tax of a shilling per half year for each fireplace or stove was collected from 1662 to 1689 Records give the name and number of hearths
Hearth Tax listed the number of hearths in a house so you could compare this with the present number demonstrating whether the house has been enlarged or reduced in size
Initially every house occupier was required to submit a written statement setting out the number of hearths in his house to the parish constable The constable's duty was to make the parish assessment and collect it half-yearly
There was a lot of resistance and corruption involving parish constables so they were replaced by Treasury representatives who farmed out the collection to self employed agents
Hearth tax useful when the names of owners/occupiers already identified Give impression of size of building but many older houses didn't have upstairs fireplaces
Before visiting the National Archives to look at hearth tax returns, we recommend consulting Jeremy Gibson's The Hearth Tax and other later Stuart Tax Lists, published by the Federation of Family History Soc's to see what records might be available
Search for hearth tax on WorldCat. Over 1000 results 17th century Hearth Tax records can be found in the National Archives' Map and Large Documents Reading Room at Kew. A project to microfilm hearth tax returns and copy them to local record offices is under way by the University of Surrey at Roehampton.
Hearth Tax was established in 1662, but it was very often evaded and was abolished in 1688. The returns list all householders liable to pay, with the number of hearths taxed.
These parish returns were submitted to the Clerk of the Peace who made a county roll which was sent to the Exchequer. The original copies made by the constables are likely to be the most accurate because the constable was familiar with the names of local people.
Before visiting the National Archives to look at hearth tax returns, it is worth consulting Jeremy Gibson's The Hearth Tax and other later Stuart Tax Lists, published by the Federation of Family History Societies to see what records might be available for your area or which returns are available in published editions.
Also read the article on the National Archives site
The Federation of Family History Societies has also published a guide, edited by Jeremy Gibson, Mervyn Medlycott and Dennis Mills, to surviving Land and Window Tax assessments, which are also useful for tracing the owners or occupiers of older houses.
WINDOW TAX
Window Tax is useful for tracing your house history because unlike many other taxes it provides a glimpse of both the occupier and the architecture of the house. It was was imposed in 1696 until 1798 replacing the Hearth Tax. The records show the address, name of the occupier, the number of windows and the amount to be paid.
The tax started at 2 shillings per house and was paid by all occupiers. Owners who did not reside in the house did not pay the tax but instead had to pay Land Tax . To reduce the burden of tax many people bricked up the windows and even today some examples remain although the tax is long gone. Unfortunately many of these records do not always survive.
Window tax record coverage in Scotland is better. There it was introduced after 1748 and a house had to have at least 7 windows, or a rent of at least £5 to come under the tax.
Window tax was a banded tax according to the number of windows in the house For example, for a house in 1747 with ten to 14 windows, the tax was 6d per window- it increased to 9d with more windows.
The window tax records are to be found in your local record office and at the National Archives or the National Library of Wales or National Archives of Scotland Family Search has a useful article about Window Tax
The tax started at 2 shillings per house and was paid by all occupiers. Owners who did not reside in the house did not pay the tax but instead had to pay Land Tax . To reduce the burden of tax many people bricked up the windows and even today some examples remain although the tax is long gone. Unfortunately many of these records do not always survive.
Window tax record coverage in Scotland is better. There it was introduced after 1748 and a house had to have at least 7 windows, or a rent of at least £5 to come under the tax.
Window tax was a banded tax according to the number of windows in the house For example, for a house in 1747 with ten to 14 windows, the tax was 6d per window- it increased to 9d with more windows.
The window tax records are to be found in your local record office and at the National Archives or the National Library of Wales or National Archives of Scotland Family Search has a useful article about Window Tax
POLL TAX
Poll Tax. That one time covered a large percentage of the population. Records that exist can name taxpayers in family units and are organized by county, hundred, and parish.
Surviving records for 1377, 1379, and 1381 are in The National Archives and have been published by Oxford University Press:
Surviving records for 1377, 1379, and 1381 are in The National Archives and have been published by Oxford University Press:
- Fenwick, Carolyn C. The Poll Taxes of 1377, 1379 and 1381 (Oxford, 1998-2001). FHL Books 942 B4rs v. 27, 29, and 37.
1910 Valuation Survey
The Valuation Office survey, was a survey prior to implementing a property tax aimed at raising funds, for the Inland Revenue and was created following the 1910 Finance Act . This is a very useful aid and the results of this means we have the first comprehensive national survey of all land and property ownership since the Domesday survey of 1086.
The Valuation Office survey, was to be a property tax aimed at raising funds, for the Inland Revenue The records provide a vital set of clues for house historians, because they combine maps and field books to give intricate detail about local areas #
The proposed tax for which the inland revenue survey was compiled was never implemented
Click here to find out more
The Valuation Office survey, was to be a property tax aimed at raising funds, for the Inland Revenue The records provide a vital set of clues for house historians, because they combine maps and field books to give intricate detail about local areas #
The proposed tax for which the inland revenue survey was compiled was never implemented
Click here to find out more
House Tax
Another tax - House Tax and Inhabited House Duty was introduced in 1696 and assessed the number of occupiers of inhabited houses that were liable to church and poor rates.
House tax was repealed in 1834 but a form of inhabited House duty remained until 1924 Most surviving records can be found in Record Offices
House tax was repealed in 1834 but a form of inhabited House duty remained until 1924 Most surviving records can be found in Record Offices
Marriage Tax
Marriage (or Registration)Tax 1695 to 1706, was really a tax on parish register entries levied for carrying on the war with France It was on a sliding scale according to status- a basic rate of 2/- for christening, 2/6d for a marriage & 4/- for burial.
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