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Because tax records are difficult to find, are often unindexed, and give limited information, search them only after you have exhausted other sources. Records exist for different taxes levied throughout English history. Separate records may have been created for assessment and collection of the taxes.
{{CountrySidebar
|Country=England
|Name=England
|Type=Topic
|Topic Type=Records
|Records=Taxation
|Rating=Acceptable
}}{{breadcrumb
| link1=[[England Genealogy|England]]
| link2=
| link3=
| link4=
| link5=[[England Taxation|Taxation]]
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{| style="float:right; margin-right:200px"
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|[[Image:Beetham7.jpg|thumb|right|159x339px|<center>Beetham 7<center>]]
|}
==Online Resources==


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 the [[England Church Records|"Church Records"]] section of this outline).
*'''1662-1674''' [https://www.myheritage.com/research/collection-20616/england-wales-hearth-tax-1662-1674?s=275764761 England and Wales, Hearth Tax, 1662-1674] at MyHeritage — index ($)
*[http://search.ancestry.com/search/db.aspx?dbid=1851 UK, Register of Duties Paid for Apprentices' Indentures, 1710-1811] ($), index
*[http://search.findmypast.com/search-world-Records/britain-country-apprentices-1710-1808 findmypast] ($), index
*[http://www.medievalgenealogy.org.uk/sources/tax.shtml Medieval taxation and other lists] from Medievalgenealogy.org.uk.


The earliest national taxes were called "lay subsidies." Other taxes followed. Major types of taxes included:
==Introduction==


'''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.
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.  


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 (FHL films 477624–637). The original records are at the National Archives (see the [[England Archives and Libraries|"Archives and Libraries"]] section of this outline for the address). For more information on apprenticeships, see the "[[England Occupations|Occupations]]" section of this outline.
<br>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]]).  


'''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 the[[England Court Records|"Court Records" section]] of this outline).
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.  


'''Land Tax Assessment'''. From 1693 the government assessed a tax on all land valued over a fixed annual rent of 20 shillings. [[Land Tax Assessment Records|Read more...]]
===Taxation records of greatest genealogical value===


'''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.
'''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:<br>


'''Poll Tax'''. This tax was levied on all males except beggars and monks. The few surviving records for 1377, 1379, and 1381 are in the Public Record Office. These records give the name and amount only but are kept by parish. 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.
*Fenwick, Carolyn C. ''The Poll Taxes of 1377, 1379 and 1381'' (Oxford, 1998-2001). {{FSC|1211158|item|disp=FS Library Books 942 B4rs v. 27, 29, and 37}}.<br>


'''Other Taxes'''. 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.
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 '''[[Rotherham, York: Sample Poll Tax|here]]'''.  


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.
'''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.<ref>Christensen, Penelope. "England Taxation Feudal Aids 1066 to 1660 - International Institute, " ''The International Institute of Genealogical Studies'' (2012), https://familysearch.org/wiki/en/England_Taxation_Feudal_Aids_1066_to_1660_%28National_Institute%29.</ref> Lists for many counties have been published, such as:


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.
*Stoate, T.L. ''Devon Lay Subsidy Rolls, 1524-7'' (Bristol, 1979). {{FSC|124947|item|disp=FS Library Book 942.35 R49s}}.


A tax on each window in a dwelling was collected from 1696 to 1798. Records give the owner’s name and number of windows.
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.<ref name="profile">The Family History Department of the Church of Jesus Christ of Latter-day Saints, “Family History Record Profile: England,” Word document, private files of the FamilySearch Content Strategy Team, 1984-2000.</ref>
 
'''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: [http://hearthtax.org.uk/ 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.<ref name="profile" />
 
{{Main|Hearth Tax in England and Wales}}
 
'''Land Tax Assessment'''. From 1693 the government assessed a tax on all land valued over a fixed annual rent of 20 shillings. [[Land Tax Assessment Records|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 (FS 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]]. <br>
 
Online collections:
 
*[http://search.ancestry.co.uk/search/db.aspx?dbid=1851 UK, Register of Duties Paid for Apprentices' Indentures, 1710-1811] at Ancestry (£). Includes digitised images of the original records.
*[http://www.findmypast.com/articles/world-records/search-all-uk-records/education-and-work/apprentices/apprentices-of-great-britain-1710-1774 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:<br>
 
*Glass, David Victor. ''London Inhabitants Within the Walls, 1695'' (Leicester, 1966). {{FSC|291514|item|disp=FS Library Book 942.1/L1 B4L v. 2}}.<br>
*Wallis, Patrick. ''London Inhabitants Outside the Walls'' (London, 2010). {{FSC|1865515|item|disp=FS Library Book 942.1/L1 B4L v. 45}}.<br>
*Williams, Mary E. and Elizabeth Ralph. ''The Inhabitants of Bristol in 1696'' (Bristol, 1968). {{FSC|233046|item|disp=FS Library Book 942.41/B2 B4b v. 25}}.<br>
 
The [[Institute of Heraldic and Genealogical Studies|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 of other taxes are held at the National Archives.


=== Records at the Family History Library ===
===Taxation Records Timeline===
 
{| width="600" cellspacing="1" cellpadding="1" border="1"
|-
! scope="col" align="center" |DATE
! scope="col" align="center" |MAIN TAXES AND OTHER LISTS
|-
|Early - 1647
|Church Rates (combined with Poor Rate in (1647)
|-
|1066-1609
|Feudal Aids<br>
|-
|'''Mediaeval - 1996''' <br>
|'''Tithes'''<br>
|-
|'''Mediaeval - 20th c''' <br>
|'''Burgess Rolls'''<br>
|-
|Mediaeval ----<br>
|School Turstees lists<br>
|-
|1202-1206<br>
|King John's Duty (customs)<br>
|-
|1207-1332<br>
|Early Lay Subsidies<br>
|-
|1275-1297<br>
|Ancient Custom (duties)<br>
|-
|1303 ----<br>
|New (or Petty) Custom<br>
|-
|1327 ----<br>
|Butlerage<br>
|-
|1334-1623<br>
|Tenths and Fifteenths<br>
|-
|1347-1455<br>
|Forced Loans<br>
|-
|'''1377'''<br>
|'''Poll Tax'''<br>
|-
|'''1379'''<br>
|'''Poll Tax'''<br>
|-
|'''1381'''<br>
|'''Poll Tax'''<br>
|-
|1404-1504<br>
|Income Tax<br>
|-
|1440-1487<br>
|Alien subsidies (poll tax on foreigners)<br>
|-
|1475-1639<br>
|Benevolences<br>
|-
|1496-1628<br>
|Forced and Privy Seal Loans<br>
|-
|1511<br>
|Thirty Nine Articles of Faith (oath)<br>
|-
|1513<br>
|Poll Tax<br>
|-
|'''1522-1523'''<br>
|'''Military Survey and Forced Loans'''<br>
|-
|'''1522-1527'''<br>
|'''Tudor Lay Subsidies'''<br>
|-
|'''1522-1640'''<br>
|'''County Militia Musters'''<br>
|-
|1522-1920<br>
|Treasury Books<br>
|-
|1530s --<br>
|Licences for midwives, schoolmasters, physicians<br> and surgeons<br>
|-
|'''1543-1544'''<br>
|'''Tudor Lay Subsidies<br>'''
|-
|1549<br>
|Sheep Tax<br>
|-
|1552 ----<br>
|Alehouse licences<br>
|-
|1552-1772<br>
|Licences for badgers, hagglers and hucksters<br>
|-
|'''1558-1625<br>'''
|'''Certificates of Residence<br>'''
|-
|1559<br>
|Oath of Supremacy<br>
|-
|1572-1677<br>
|Licences to pass beyond the seas<br>
|-
|'''1601-1865'''<br>
|'''Poor Rates (replaced by Union rate in 1868)'''<br>
|-
|'''1604-1671'''<br>
|'''Stuart Lay Subsidies'''<br>
|-
|1618-1688<br>
|Foreign Protestants and aliens registration<br>
|-
|1637-1641<br>
|Ship Money<br>
|-
|'''1641'''<br>
|'''Poll Tax'''<br>
|-
|'''1641/2'''<br>
|'''Protestation Returns<br>'''
|-
|'''1641-1642'''<br>
|'''Collection in Aid of Distressed Irish Protestants'''<br>
|-
|'''1642-1680'''<br>
|'''Monthly and Weekly Assessments'''<br>
|-
|1643<br>
|Vow and Covenant<br>
|-
|1643-1644<br>
|Solemn League and Covenant<br>
|-
|1647-1868<br>
|Church Rates a compulsory part of Poor Rates<br>
|-
|'''1654 ----1841'''<br>
|'''Highway and Surveyors Rates<br>'''
|-
|'''Mid-17th c'''<br>
|'''Freemasons started'''<br>
|-
|1655<br>
|Decimation Tax<br>
|-
|1656-1799<br>
|Port Books (customs)<br>
|-
|1660<br>
|Poll Tax<br>
|-
|1660-1680<br>
|Hat duty<br>
|-
|'''1660-1689'''<br>
|'''Oaths of Supremacy and Allegiance to the Crown'''<br>
|-
|'''1661-1662'''<br>
|'''Free and Voluntary Present to King Charles II<br>'''
|-
|'''1661-1834'''<br>
|'''Royal Aids'''<br>
|-
|'''1662 ----1738'''<br>
|'''Constables Rates'''<br>
|-
|'''1662-1688'''<br>
|'''Hearth Tax'''<br>
|-
|1663-1888<br>
|Turnpike Trustee lists<br>
|-
|1666-1667<br>
|Poll Tax<br>
|-
|1672<br>
|Declaration against transubstantiation<br>
|-
|1672-1828<br>
|Test Act-for Catholics, and 1860 (Jews)<br>
|-
|1673 ----<br>
|Licences for lying-In Hospitals<br>
|-
|1673-1828<br>
|Sacrament Certificates<br>
|-
|1676<br>
|Compton Census<br>
|-
|1677<br>
|Poll Tax<br>
|-
|1677-1678<br>
|Contributions to rebuilding St. Paul's Cathedral<br>
|-
|1681<br>
|First fire insurance company<br>
|-
|'''1681-1940'''<br>
|'''City of London Freedom Records'''<br>
|-
|1688 ----<br>
|Dissenters Meeting House licences and Nonconformist<br> Chapel Trustees lists<br>
|-
|1692-1963<br>
|Land Tax (most complete for 1780-1832)<br>
|-
|1693<br>
|1st State Tontine<br>
|-
|Late 17th c<br>
|Start of Life Assurance companies<br>
|-
|1694<br>
|Poll Tax<br>
|-
|1694<br>
|Bank of England establisted<br>
|-
|1695-1696<br>
|Association Oath<br>
|-
|'''1695-1706'''<br>
|'''Registration (Marriage) Tax Inhabitants Lists'''<br>
|-
|1690s-1993<br>
|Lloyd's insurance company and 'names'<br>
|-
|1696 ----<br>
|Freeholders Lists (Jury Lists)<br>
|-
|'''1696-1834'''<br>
|'''House Tax'''<br>
|-
|'''1696-1851'''<br>
|'''Window Tax'''<br>
|-
|'''1696-1868'''<br>
|'''Poll Books'''<br>
|-
|1698<br>
|Poll Tax<br>
|-
|1698 ----1738<br>
|Gaol Rates<br>
|-
|1702<br>
|Oath of Abjuration<br>
|-
|'''1710-1863'''<br>
|'''Sun Fire and Royal Exchange Fire insurance Lists'''<br>
|-
|'''1710-1811'''<br>
|'''Apprenticeship Indenture Duty'''<br>
|-
|1710<br>
|Records of bankrupts began<br>
|-
|Early 18th c<br>
|Marine insurance risk books begin<br>
|-
|1711-1960<br>
|Playing Cards and Dice Tax<br>
|-
|1712-1855<br>
|Stamp Duty on Newspapers<br>
|-
|1714-1715<br>
|Oath of Allegiance<br>
|-
|1722<br>
|Oath of Allegiance<br>
|-
|1724<br>
|Tea, coffee, cocoa and sugar duties commenced<br>
|-
|1732<br>
|Salt excise duty started<br>
|-
|1739 ----<br>
|County Rates<br>
|-
|1745<br>
|Jacobite Rebellion loyalty lists<br>
|-
|1745<br>
|1st State Annuity<br>
|-
|1746<br>
|2nd State Annuity<br>
|-
|'''1747-1782'''<br>
|'''Carriage Tax'''<br>
|-
|c 1750<br>
|''London Gazxette'' starting listing business dissolutions<br>
|-
|'''1750'''<br>
|'''Lighting Rates'''<br>
|-
|'''1750-1799'''<br>
|'''Friendly Societies records start, many continue today<br>'''
|-
|'''1750-1946'''<br>
|'''Watching Rate'''<br>
|-
|1751<br>
|Tobacco and snuff duty began<br>
|-
|1752-1828<br>
|Licenced victuallers required licences<br>
|-
|1756-1777<br>
|Gold and Silver Plate Tax<br>
|-
|1757<br>
|3rd State Annuity<br>
|-
|'''1757-1876'''<br>
|'''Militia Muster Rolls'''<br>
|-
|1765<br>
|Stamp Act (Duty for North America)<br>
|-
|1766<br>
|2nd State Tontine<br>
|-
|1773<br>
|Irish State Tontine<br>
|-
|1775<br>
|Irish State Tontine<br>
|-
|1777<br>
|Irish State Tontine<br>
|-
|'''1777-1852'''<br>
|'''Male Servants Tax'''<br>
|-
|1778<br>
|4th State Annuity<br>
|-
|1779<br>
|5th State Annuity<br>
|-
|'''1780-1832'''<br>
|'''Land Tax returns most complete'''<br>
|-
|'''1783-1794'''<br>
|'''Stamp Act Tax'''<br>
|-
|1784-1807<br>
|Game Duty<br>
|-
|1784-1795<br>
|Flax Bounty<br>
|-
|1784-1874<br>
|Horse Tax<br>
|-
|1785-c1798<br>
|Shop Tax<br>
|-
|1785-1792<br>
|Female Servants Tax<br>
|-
|1786<br>
|Slaughterhouse licensing began<br>
|-
|1788-1919<br>
|Refugee records<br>
|-
|1789<br>
|3rd State Tontine<br>
|-
|End 18th c-date<br>
|Trade Directories<br>
|-
|1793-1869<br>
|Aliens Registration<br>
|-
|1793-1882<br>
|Armorial Bearings Tax<br>
|-
|'''1795-1861'''<br>
|'''Hair Powder Tax'''<br>
|-
|1796-1882<br>
|Barge licences<br>
|-
|1795-1871<br>
|Dog Tax<br>
|-
|'''1796-1903'''<br>
|'''Death (Estate, Probate or Legacy) Duty'''<br>
|-
|1797-1798<br>
|Clocks and Watches Tax<br>
|-
|1799 ----<br>
|Literary and Scientific Societies needed licences<br>
|-
|'''1799-1802'''<br>
|'''Income Tax'''<br>
|-
|1799-1869<br>
|Printing pres licences<br>
|-
|'''Early 19th c'''<br>
|'''Commutations of tithes started'''<br>
|-
|'''Early 19th -<br>mid 20th century'''<br>
|'''Burial Clubs'''<br>
|-
|1801<br>
|A few census returns with names exist<br>
|-
|1803-1816<br>
|Income Tax<br>
|-
|1810<br>
|First Gentlemen's Club<br>
|-
|1811<br>
|A few census returns with names exist<br>
|-
|1812<br>
|Gas service<br>
|-
|1817<br>
|Savings banks start to register with Clerk of Peace<br>
|-
|1821<br>
|Records of bankrupts coverage complete<br>
|-
|1821<br>
|A few census returns with names exist
|-
|1828<br>
|Banks needed approval of JPs<br>
|-
|1830-1914<br>
|Railway Trustees lists<br>
|-
|1831<br>
|A few census returns with names exist<br>
|-
|'''1832'''<br>
|
'''Parliamentary Reform Act-Electoral Registers <br>(Voters Lists) commence'''
 
|-
|1833<br>
|Water Rates<br>
|-
|'''1834<br>'''
|'''New Poor Law'''<br>
|-
|1835<br>
|Reform of franchise for municipalities<br>
|-
|'''1836-1854'''<br>
|'''Commutation of tithes completed'''<br>
|-
|'''1841'''<br>
|'''Census'''<br>
|-
|1842-date<br>
|Income Tax<br>
|-
|1844<br>
|Registration of businesses started<br>
|-
|1844<br>
|First Co-operative Society<br>
|-
|1849-1957<br>
|King's/Queen's Bounty<br>
|-
|'''1851'''<br>
|'''Census'''<br>
|-
|'''1851-1924'''<br>
|'''House Duty<br>'''
|-
|1852<br>
|Burial boards began in London<br>
|-
|1853<br>
|Burial boards began elsewhere<br>
|-
|'''1853-1949'''<br>
|'''Succession Duty'''<br>
|-
|'''1858'''<br>
|'''Civil administration of probate began'''<br>
|-
|1859-1907<br>
|Rifle Volunteers<br>
|-
|1861<br>
|Post Office Savings Bank commenced<br>
|-
|'''1861'''<br>
|'''Census'''<br>
|-
|'''1865-1925'''<br>
|'''Union Rates'''<br>
|-
|1870<br>
|School Board franchise<br>
|-
|1870-1882<br>
|Gun Tax<br>
|-
|1871 ----<br>
|Licenced victuallers required licences<br>
|-
|'''1871'''<br>
|'''Census'''<br>
|-
|'''1873'''<br>
|'''Return of Owners of Land'''<br>
|-
|1877 ----<br>
|Electricity Rates<br>
|-
|1879<br>
|Racecourse licences commenced<br>
|-
|'''1880s-date'''<br>
|'''London telephone directories<br>'''
|-
|'''1881'''<br>
|'''Census'''<br>
|-
|1888<br>
|County Councils commenced<br>
|-
|'''1891'''<br>
|'''Census'''<br>
|-
|1894<br>
|Parish Councils began<br>
|-
|1899<br>
|London Borough Councils instituted<br>
|-
|1899-1901<br>
|Imperial Yeomanry<br>
|-
|'''1901'''<br>
|'''Census'''<br>
|-
|1907-date<br>
|Territorial Army<br>
|-
|1908-1924<br>
|Special reserve (from 1921 called the Militia)<br>
|-
|'''1908-1946'''<br>
|'''Old Age Pensions'''<br>
|-
|Pre-1909-1941<br>
|Excise duty on Medicine<br>
|-
|'''1910'''<br>
|'''Valuation Office Records'''<br>
|-
|1911<br>
|National [Health] Insurance Ace<br>
|-
|1916-1948<br>
|Betting duties<br>
|-
|1916-1960<br>
|Entertainment duty<br>
|-
|1916-1966<br>
|Gaming duties
|-
|1916-1993<br>
|Match and mechanical lighter duties<br>
|-
|'''1918'''<br>
|'''Absent Voters Lists began<br>'''
|-
|'''1919'''<br>
|'''Most men; and some women over 30 in <br>Electoral Registers'''<br>
|-
|1924-1953<br>
|Supplementary Reserve [Militia]<br>
|-
|1925-1990<br>
|General Rates<br>
|-
|1926-1929<br>
|Unsuccessful betting duty<br>
|-
|'''1928'''<br>
|'''All women over 21 in Electoral Registers'''<br>
|-
|Pre-1929<br>
|Railway passenger duty<br>
|-
|1940-1973<br>
|Purchase (Sales) Tax<br>
|-
|1940-1945<br>
|Home Guard (Local Defence Volunteers)<br>
|-
|'''1940s-date'''<br>
|'''Provincial Telephone Directories'''<br>
|-
|1946<br>
|Old Age Pensions now termed State Pensions<br>
|-
|1948<br>
|Welfare State introduced [Health coverage]<br>
|-
|1952-1957<br>
|Home Guard (Local Defence Volunteers)<br>
|-
|1957-1963<br>
|Television excise duty<br>
|-
|1957-1967<br>
|Retail liquor licences required<br>
|-
|1957-1985<br>
|Film levy<br>
|-
|1961-1964<br>
|Television advertisement duty<br>
|-
|1969<br>
|Age of majority and franchise reduced to 18<br>
|-
|1973-date<br>
|Value Added Tax (VAT)<br>
|-
|1975-date<br>
|Capital Transfer Tax (Probate and Succession)<br>
|-
|1990<br>
|Pole Tax<ref>Christensen, Penelope. "England Timeline of Tax, List, Business, Electoral, Insurance Records - International Institute, " ''The International Institute of Genealogical Studies'' (2012), https://familysearch.org/wiki/en/England_Timeline_of_Tax,_List,_Business,_Electoral,_Insurance_Records_%28National_Institute%29.</ref>
|}
 
===Records at the FamilySearch Library===
 
The FamilySearch 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 [http://apps.nationalarchives.gov.uk/e179/ E 179 Database] to locate TNA piece numbers that correspond to FS Library 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. {{FSC|988765|item|disp=FS Library Film 2228633 (1st of 117 films)}}
 
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 ''J''ohn West''Village Records''. Second Edition. Chichester, England: Phillimore, 1982. (FS Library book {{FSC|431556|title-id|disp=942 H27w 1982}}.)


The Family History Library has some published tax records and some microfilmed original lists. They are listed in the Place Search of the Family History Library Catalog under:
===For Further Reading ===


ENGLAND - TAXATION
*Beresford, M. W. ''The Lay Subsidies and the Poll Taxes''. Canterbury, England: Phillimore &amp; Company, 1963. (FS Library book {{FSC|60371|title-id|disp=942 A1 no. 836}}.) This explains the history and existing records of early English taxes.


ENGLAND, [COUNTY] - TAXATION
*Dowell, Stephen, and A. R. Ilersic. ''A History of Taxation and Taxes in England''. Six Volumes. London, England: Frank Cass &amp; Co., Ltd., 1965. (FS Library book {{FSC|271752|title-id|disp=942 R4d}}.) These volumes give a detailed history of taxation in England.


ENGLAND, [COUNTY], [PARISH] - TAXATION
*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. (FS Library book {{FSC|765227|title-id|disp=942 R43g}}.) This reference gives the types of taxes, dates covered, and repository catalog numbers by county of surviving tax records.


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


Some records are listed and described in ''J''ohn West''Village Records''. Second Edition. Chichester, England: Phillimore, 1982. (FHL book 942 H27w 1982.)
*[[England Tax Records - International Institute]]
*[[England Taxation Feudal Aids 1066 to 1660 - International Institute]]
*[[England Clerical Taxation - International Institute]]
*[[England Taxation Tenths and Fifteenths 1334 to 1623 - International Institute]]
*[[England Forced Loans and Prerogative Taxes 1347 to 1640 - International Institute]]
*[[England Poll Taxes - International Institute]]
*[[England Income Taxes, Alien Subsidies, Certificates of Residence, Monthly and Weekly Assessments, Decimation Tax, Free and Voluntary Present, Royal Aids - International Institute]]
*[[England Hearth Tax 1662 to 1689 - International Institute]]
*[[England Land Tax 1692 to 1963, Registration or Marriage Tax 1695 to 1706 - International Institute]]
*[[England House Tax 1696 to 1834, Window Tax 1696 to 1851 - International Institute]]
*[[England Eighteenth Century Taxation - International Institute]]
*[[England Taxation 1700s to 1900s - International Institute]]
*[[England Taxation, Rates - International Institute]]
*[[England Taxation Rate Books, Services - International Institute]]
*[[England Taxation, Duties, Tariffs, Smuggling, Excise - International Institute]]
*[[England Transfer of Property Taxes, Death Duty, Succession Duty, Capital Transfer Taxes, Inheritance Taxes - International Institute]]
*[[England Taxation Licences - International Institute]]
*[[England Taxation Stamp Duties - International Institute]]
*[[England Finding Taxation Records - International Institute]]


For further information, see the following sources:
==References==


Beresford, M. W. ''The Lay Subsidies and the Poll Taxes''. Canterbury, England: Phillimore &amp; Company, 1963. (FHL book 942 A1 no. 836.) This explains the history and existing records of early English taxes.
{{reflist}}


Dowell, Stephen, and A. R. Ilersic. ''A History of Taxation and Taxes in England''. Six Volumes. London, England: Frank Cass &amp; Co., Ltd., 1965. (FHL book 942 R4d.) These volumes give a detailed history of taxation in England.
{{Place|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. (FHL book 942 R43g.) This reference gives the types of taxes, dates covered, and repository catalog numbers by county of surviving tax records.
<br>


[[Category:England]]<br>
[[Category:England Taxation]]

Latest revision as of 11:56, 20 March 2024


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Online Resources

Introduction

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:

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.[1] Lists for many counties have been published, such as:

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.[2]

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.[2]

Main article: Hearth Tax in England and Wales


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 (FS 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:

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:

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.

Taxation Records Timeline

DATE MAIN TAXES AND OTHER LISTS
Early - 1647 Church Rates (combined with Poor Rate in (1647)
1066-1609 Feudal Aids
Mediaeval - 1996
Tithes
Mediaeval - 20th c
Burgess Rolls
Mediaeval ----
 School Turstees lists
1202-1206
 King John's Duty (customs)
1207-1332
 Early Lay Subsidies
1275-1297
 Ancient Custom (duties)
1303 ----
 New (or Petty) Custom
1327 ----
 Butlerage
1334-1623
 Tenths and Fifteenths
1347-1455
 Forced Loans
1377
 Poll Tax
1379
 Poll Tax
1381
 Poll Tax
1404-1504
 Income Tax
1440-1487
 Alien subsidies (poll tax on foreigners)
1475-1639
 Benevolences
1496-1628
 Forced and Privy Seal Loans
1511
 Thirty Nine Articles of Faith (oath)
1513
 Poll Tax
1522-1523
 Military Survey and Forced Loans
1522-1527
 Tudor Lay Subsidies
1522-1640
 County Militia Musters
1522-1920
 Treasury Books
1530s --
 Licences for midwives, schoolmasters, physicians
and surgeons
1543-1544
 Tudor Lay Subsidies
1549
 Sheep Tax
1552 ----
 Alehouse licences
1552-1772
 Licences for badgers, hagglers and hucksters
1558-1625
 		Certificates of Residence
1559
 Oath of Supremacy
1572-1677
 Licences to pass beyond the seas
1601-1865
 Poor Rates (replaced by Union rate in 1868)
1604-1671
 Stuart Lay Subsidies
1618-1688
 Foreign Protestants and aliens registration
1637-1641
 Ship Money
1641
 Poll Tax
1641/2
 Protestation Returns
1641-1642
 Collection in Aid of Distressed Irish Protestants
1642-1680
 Monthly and Weekly Assessments
1643
 Vow and Covenant
1643-1644
 Solemn League and Covenant
1647-1868
 Church Rates a compulsory part of Poor Rates
1654 ----1841
 Highway and Surveyors Rates
Mid-17th c
 Freemasons started
1655
 Decimation Tax
1656-1799
 Port Books (customs)
1660
 Poll Tax
1660-1680
 Hat duty
1660-1689
 Oaths of Supremacy and Allegiance to the Crown
1661-1662
 Free and Voluntary Present to King Charles II
1661-1834
 Royal Aids
1662 ----1738
 Constables Rates
1662-1688
 Hearth Tax
1663-1888
 Turnpike Trustee lists
1666-1667
 Poll Tax
1672
 Declaration against transubstantiation
1672-1828
 Test Act-for Catholics, and 1860 (Jews)
1673 ----
 Licences for lying-In Hospitals
1673-1828
 Sacrament Certificates
1676
 Compton Census
1677
 Poll Tax
1677-1678
 Contributions to rebuilding St. Paul's Cathedral
1681
 First fire insurance company
1681-1940
 City of London Freedom Records
1688 ----
 Dissenters Meeting House licences and Nonconformist
Chapel Trustees lists
1692-1963
 Land Tax (most complete for 1780-1832)
1693
 1st State Tontine
Late 17th c
 Start of Life Assurance companies
1694
 Poll Tax
1694
 Bank of England establisted
1695-1696
 Association Oath
1695-1706
 Registration (Marriage) Tax Inhabitants Lists
1690s-1993
 Lloyd's insurance company and 'names'
1696 ----
 Freeholders Lists (Jury Lists)
1696-1834
 House Tax
1696-1851
 Window Tax
1696-1868
 Poll Books
1698
 Poll Tax
1698 ----1738
 Gaol Rates
1702
 Oath of Abjuration
1710-1863
 Sun Fire and Royal Exchange Fire insurance Lists
1710-1811
 Apprenticeship Indenture Duty
1710
 Records of bankrupts began
Early 18th c
 Marine insurance risk books begin
1711-1960
 Playing Cards and Dice Tax
1712-1855
 Stamp Duty on Newspapers
1714-1715
 Oath of Allegiance
1722
 Oath of Allegiance
1724
 Tea, coffee, cocoa and sugar duties commenced
1732
 Salt excise duty started
1739 ----
 County Rates
1745
 Jacobite Rebellion loyalty lists
1745
 1st State Annuity
1746
 2nd State Annuity
1747-1782
 Carriage Tax
c 1750
 London Gazxette starting listing business dissolutions
1750
 Lighting Rates
1750-1799
 Friendly Societies records start, many continue today
1750-1946
 Watching Rate
1751
 Tobacco and snuff duty began
1752-1828
 Licenced victuallers required licences
1756-1777
 Gold and Silver Plate Tax
1757
 3rd State Annuity
1757-1876
 Militia Muster Rolls
1765
 Stamp Act (Duty for North America)
1766
 2nd State Tontine
1773
 Irish State Tontine
1775
 Irish State Tontine
1777
 Irish State Tontine
1777-1852
 Male Servants Tax
1778
 4th State Annuity
1779
 5th State Annuity
1780-1832
 Land Tax returns most complete
1783-1794
 Stamp Act Tax
1784-1807
 Game Duty
1784-1795
 Flax Bounty
1784-1874
 Horse Tax
1785-c1798
 Shop Tax
1785-1792
 Female Servants Tax
1786
 Slaughterhouse licensing began
1788-1919
 Refugee records
1789
 3rd State Tontine
End 18th c-date
 Trade Directories
1793-1869
 Aliens Registration
1793-1882
 Armorial Bearings Tax
1795-1861
 Hair Powder Tax
1796-1882
 Barge licences
1795-1871
 Dog Tax
1796-1903
 Death (Estate, Probate or Legacy) Duty
1797-1798
 Clocks and Watches Tax
1799 ----
 Literary and Scientific Societies needed licences
1799-1802
 Income Tax
1799-1869
 Printing pres licences
Early 19th c
 Commutations of tithes started
Early 19th -
mid 20th century
 Burial Clubs
1801
 A few census returns with names exist
1803-1816
 Income Tax
1810
 First Gentlemen's Club
1811
 A few census returns with names exist
1812
 Gas service
1817
 Savings banks start to register with Clerk of Peace
1821
 Records of bankrupts coverage complete
1821
 A few census returns with names exist
1828
 Banks needed approval of JPs
1830-1914
 Railway Trustees lists
1831
 A few census returns with names exist
1832

Parliamentary Reform Act-Electoral Registers
(Voters Lists) commence

1833
 Water Rates
1834
 		New Poor Law
1835
 Reform of franchise for municipalities
1836-1854
 Commutation of tithes completed
1841
 Census
1842-date
 Income Tax
1844
 Registration of businesses started
1844
 First Co-operative Society
1849-1957
 King's/Queen's Bounty
1851
 Census
1851-1924
 House Duty
1852
 Burial boards began in London
1853
 Burial boards began elsewhere
1853-1949
 Succession Duty
1858
 Civil administration of probate began
1859-1907
 Rifle Volunteers
1861
 Post Office Savings Bank commenced
1861
 Census
1865-1925
 Union Rates
1870
 School Board franchise
1870-1882
 Gun Tax
1871 ----
 Licenced victuallers required licences
1871
 Census
1873
 Return of Owners of Land
1877 ----
 Electricity Rates
1879
 Racecourse licences commenced
1880s-date
 London telephone directories
1881
 Census
1888
 County Councils commenced
1891
 Census
1894
 Parish Councils began
1899
 London Borough Councils instituted
1899-1901
 Imperial Yeomanry
1901
 Census
1907-date
 Territorial Army
1908-1924
 Special reserve (from 1921 called the Militia)
1908-1946
 Old Age Pensions
Pre-1909-1941
 Excise duty on Medicine
1910
 Valuation Office Records
1911
 National [Health] Insurance Ace
1916-1948
 Betting duties
1916-1960
 Entertainment duty
1916-1966
 Gaming duties
1916-1993
 Match and mechanical lighter duties
1918
 Absent Voters Lists began
1919
 Most men; and some women over 30 in
Electoral Registers
1924-1953
 Supplementary Reserve [Militia]
1925-1990
 General Rates
1926-1929
 Unsuccessful betting duty
1928
 All women over 21 in Electoral Registers
Pre-1929
 Railway passenger duty
1940-1973
 Purchase (Sales) Tax
1940-1945
 Home Guard (Local Defence Volunteers)
1940s-date
 Provincial Telephone Directories
1946
 Old Age Pensions now termed State Pensions
1948
 Welfare State introduced [Health coverage]
1952-1957
 Home Guard (Local Defence Volunteers)
1957-1963
 Television excise duty
1957-1967
 Retail liquor licences required
1957-1985
 Film levy
1961-1964
 Television advertisement duty
1969
 Age of majority and franchise reduced to 18
1973-date
 Value Added Tax (VAT)
1975-date
 Capital Transfer Tax (Probate and Succession)
1990
 Pole Tax[3]

Records at the FamilySearch Library

The FamilySearch 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 FS Library 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. FS Library Film 2228633 (1st of 117 films)

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. (FS Library book 942 H27w 1982.)

For Further Reading

  • Beresford, M. W. The Lay Subsidies and the Poll Taxes. Canterbury, England: Phillimore & Company, 1963. (FS Library book 942 A1 no. 836.) 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 & Co., Ltd., 1965. (FS Library book 942 R4d.) 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. (FS Library book 942 R43g.) This reference gives the types of taxes, dates covered, and repository catalog numbers by county of surviving tax records.

Related Wiki articles

References

  1. ↑ Christensen, Penelope. "England Taxation Feudal Aids 1066 to 1660 - International Institute, " The International Institute of Genealogical Studies (2012), https://familysearch.org/wiki/en/England_Taxation_Feudal_Aids_1066_to_1660_%28National_Institute%29.
  2. ↑ 2.0 2.1 The Family History Department of the Church of Jesus Christ of Latter-day Saints, “Family History Record Profile: England,” Word document, private files of the FamilySearch Content Strategy Team, 1984-2000.
  3. ↑ Christensen, Penelope. "England Timeline of Tax, List, Business, Electoral, Insurance Records - International Institute, " The International Institute of Genealogical Studies (2012), https://familysearch.org/wiki/en/England_Timeline_of_Tax,_List,_Business,_Electoral,_Insurance_Records_%28National_Institute%29.
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