England Taxation

England Taxation

Tax records are often difficult to find, are not usually indexed, and give limited information. Because of this, they are normally searched only after exhausting other sources. Certain circumstances may suggest consulting tax records earlier. For example, apprentice tax records should be consulted if the person sought was employed in a trade which had a guild during the 18th or early 19th centuries. They serve as inhabitants lists in periods pre-dating parish registration of baptisms, marriages, and burial. Also, Land Tax Assessments may help track family movements during the 1780-1832 time period. Records exist for different taxes levied throughout English history. Separate records may have been created for assessment and collection of the taxes.

Originally government revenues came from property owned by the Crown. The government levied small national taxes during times of specific financial need. National taxes were separate from the local taxes, or "rates," collected by the parishes for local services and poor relief (see England Church Records).

The earliest national taxes were called "lay subsidies." Other taxes followed. Major types of taxes included: Lay Subsidies. Beginning in the late 12th century, the government sporadically assessed taxes on personal property. The records give the name, parish, and amount. The subsidy records from 1542 to 1545 contain the most information, listing people over the age of 16 with income from land, with taxable goods worth two pounds, or with an annual wage of one pound or more. The original records are in the National Archives.

Taxation records of greatest genealogical value
Poll Tax. This tax was very inclusive and covered a large percentage of the population. Records often 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:


 * Fenwick, Carolyn C. The Poll Taxes of 1377, 1379 and 1381 (Oxford, 1998-2001)..

The government revived the poll tax between 1660 and 1698, but few records still exist. Those that do are in city archives and county record offices. To view a Poll Tax click here.

Lay Subsidies 1523-7, 1543-4. The most comprehensive returns are those of King Henry VIII's reign covering 1523-1527 and 1543-1544 since they had the lowest taxation thresholds. Lay subsidies were collected throughout England except the four northern counties (Cumberland, Westmorland, Northumberland and Durham) and the Cinque Ports. Cheshire is not covered prior to 1523 and Wales and Monmouthshire did not pay subsidies until 1543. Large numbers of the nominal lists of taxpayers for these years, and others, are in E 179 at TNA, whilst others may be found in municipal archives, estate collections in local record offices, or collections formed by early county historians that may have been deposited in a relevant library or archives. Lists for many counties have been published, such as:


 * Stoate, T.L. Devon Lay Subsidy Rolls, 1524-7 (Bristol, 1979)..

Research use: They are one of the major sources in the Medieval time period. They locate individuals in a specific place at a point in time when other records do not exist.

Hearth Tax. This tax of a shilling for each fireplace or stove (except those of paupers) was collected twice a year from 1662 to 1689. Records give the name and number of hearths. The names of those exempt (poor people) were included from 1663. Records from 1662 to 1666 and 1669 to 1674 are in the National Archives. The other years are among records of quarter sessions (see England Court Records). Slowly these taxes are being put online here: Hearth Tax Online.

Research use: Locating families as in a census; comparison of the former year with the following year may show change of name of the occupier thus giving clues and probable relationships and helps in linkage. Covers the Civil War period where other records have gaps. Useful for determining the possible origins of early American families.

Land Tax Assessment. From 1693 the government assessed a tax on all land valued over a fixed annual rent of 20 shillings. Read more...

Apprenticeship Tax. From 1710 to 1811, a tax was assessed on the money a master received for an apprenticeship indenture. The tax was due within one year after the term of indenture expired. Apprentices put out by a parish or charity were exempt from the tax.

The records contain the master’s name, address, and trade, as well as the apprentice’s name and date of indenture. The records are in both city (if the tax was paid in London) and country (referring to the rest of England except for London) records. There are indexes for 1710 to 1774 (Family History Library films 477624–637). 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.

Monthly Assessment. From 1642 to 1680, each parish was assessed a tax called the "monthly assessment." The records are of limited value since they do not always give individual names.

Free and Voluntary Present. In 1661 the restored monarch improved his poor financial condition with a tax called the "free and voluntary present." Records of this tax are arranged by place.

Marriage Tax. From 1695 to 1706, a "marriage tax" was assessed on bachelors, widowers, and childless couples. It was also charged for parish register entries of baptism, marriage, and burial. Few records survive, but those that do serve as a surname index to parish registers. Those for London and Bristol have been published:


 * Glass, David Victor. London Inhabitants Within the Walls, 1695 (Leicester, 1966)..
 * Wallis, Patrick. London Inhabitants Outside the Walls (London, 2010)..
 * Williams, Mary E. and Elizabeth Ralph. The Inhabitants of Bristol in 1696 (Bristol, 1968). ; digitised by - free.

The Institute of Heraldic and Genealogical Studies maintains a manuscript inventory identifying places where this source survives.

Window Tax. A tax on each window in a dwelling was collected from 1696 to 1798. Records give the owner’s name and number of windows.

Records of other taxes are held at the National Archives.

Records at the Family History Library
The Family History Library has some published tax records and some microfilmed original lists. They are listed in the Place Search of the FamilySearch Catalog under:

ENGLAND - TAXATION

ENGLAND, [COUNTY] - TAXATION

ENGLAND, [COUNTY], [PARISH] - TAXATION

A notable collection is the lay subsidy and hearth tax returns that have been microfilmed. Use in conjunction with the E 179 Database to locate TNA piece numbers that correspond to FHL films covering ancestral parishes:


 * Records of the Exchequer and its related bodies with those of the Office of First Fruits and Tenths, and the Court of Augmentations [hearth taxes and other subsidy taxes]: King's remembrancer, particulars of account and other records relating to lay and clerical taxation, 1272-1678.

Records published by societies or in periodicals are not listed separately in the catalog. Some are listed in:


 * Some records are listed and described in John WestVillage Records. Second Edition. Chichester, England: Phillimore, 1982. (Family History Library book .)

For Further Reading

 * Beresford, M. W. The Lay Subsidies and the Poll Taxes. Canterbury, England: Phillimore &amp; Company, 1963. (Family History Library book .) This explains the history and existing records of early English taxes.


 * Dowell, Stephen, and A. R. Ilersic. A History of Taxation and Taxes in England. Six Volumes. London, England: Frank Cass &amp; Co., Ltd., 1965. (Family History Library book .) These volumes give a detailed history of taxation in England.


 * Gibson, Jeremy. The Hearth Tax and Other Later Stuart Tax Lists and the Association Oath Rolls. Solihull, England: Federation of Family History Societies Publications, Limited. (Family History Library book .) This reference gives the types of taxes, dates covered, and repository catalog numbers by county of surviving tax records.

Related Wiki articles

 * England Tax Records (National Institute)
 * England Taxation Feudal Aids 1066 to 1660 (National Institute)
 * England Clerical Taxation (National Institute)
 * England Taxation Tenths and Fifteenths 1334 to 1623 (National Institute)
 * England Forced Loans and Prerogative Taxes 1347 to 1640 (National Institute)
 * England Poll Taxes (National Institute)
 * England Income Taxes, Alien Subsidies, Certificates of Residence, Monthly and Weekly Assessments, Decimation Tax, Free and Voluntary Present, Royal Aids (National Institute)
 * England Hearth Tax 1662 to 1689 (National Institute)
 * England Land Tax 1692 to 1963, Registration or Marriage Tax 1695 to 1706 (National Institute)
 * England House Tax 1696 to 1834, Window Tax 1696 to 1851 (National Institute)
 * England Eighteenth Century Taxation (National Institute)
 * England Taxation 1700s to 1900s (National Institute)
 * England Taxation, Rates (National Institute)
 * England Taxation Rate Books, Services (National Institute)
 * England Taxation, Duties, Tariffs, Smuggling, Excise (National Institute)
 * England Transfer of Property Taxes, Death Duty, Succession Duty, Capital Transfer Taxes, Inheritance Taxes (National Institute)
 * England Taxation Licences (National Institute)
 * England Taxation Stamp Duties (National Institute)
 * England Finding Taxation Records (National Institute)