With taxation being a fairly topical subject – and also in the light of my last post – I thought it would be interesting to have a look at some of the taxes that our ancestors had to suffer in the past. Finding out about the taxes people had to pay in the past can enrich your knowledge of your ancestor’s history, including their financial standing or whether they owned any property.
Here are some brief details about some of the taxes that have been levied throughout history:
Hearth Tax 1662-1689
This was a tax of 2 shillings for each fireplace, hearth or stove in the person’s home. Some people were excempt, including paupers or if the house was worth less than a rent of 20 shillings per year. Most charitable institutions and industrial hearths were also exempt. You can usually find these records at the local county record office and at the National Archives.
The hearth tax returns that are available for search will include the taxpayers’ names, the amount they had to pay and/or the amount of hearths. Finding your ancestor’s name in these records can give you an idea of the size of house they lived in.
As you can imagine, this tax was extremely unpopular and evasion was common, so not everybody who was supposed to pay this tax will be on the lists.
Window Tax 1696-1851
Another unpopular one! This tax varied in form over the years, but in general it was a tax charged depend
ing on how many windows a house had. Again, people living in poverty were exempt – but many people avoided or reduced this tax by blocking up windows. In fact, whenever you’re traveling through the British countryside, keep a look out for 18th century houses that have bricked up windows (there are many!) – and impress your fellow passe
ngers by telling them why!
The window tax records will give you the name and address of the taxpayer, the number of windows in the house they occupied, and how much tax was paid. Again, this can give you an idea of the size of house they lived in. Most of these records are held at County Record Offices.
Marriage Duty Act 1695-1706
Imposed in order to pay for war in France, this was paid on the occasion of births, marriages and burials – though people on poor relief were exempt. Some of the assessments produced by the tax collectors have survived and can usually be found at the relevant CRO. They list household members and relationship to the head of household. So, if your ancestors are listed, this can be quite useful for establishing family relationships during this 11 year period.
Land Tax 1693-1963
This was levied on land that had an annual value of over 20 shillings. However, the most extensive surviving records are from the period of 1720-1832. Interestingly, Catholics were charged double from 1692 to 1831.
Land tax records list landowners, and from 1772, the occupiers of a property. They will tell you how much tax was paid and can be found in CROs or borough archives. Not all of these records have survived, and it very much depends on which county you are searching in. However, the information can tell you a good deal about the kind of property your ancestors lived in.
Poll Tax 14th, 17th and 18th centuries
Remember the poll tax riots of the 80s? Well, that was nothing new. Poll taxes were collected at various times as a specific amount per head (e.g. 4 pence per head in 1377 for those over 14 years old) and were always unpopular. In fact the poll tax of 1 shilling per head that was introduced in 1381 resulted in that year’s Peasants’ Revolt. The age of those eligible (if that’s the right word!) and the amount of tax varies from year to year.
Some of the very early poll tax returns are at the National Archives and are in Latin, and later ones should now be indexed and are available at TNA and at some CROs. Sometimes they note occupations and occasionally household member relationships.
The above is a very brief guide to the most useful tax records – but it’s always worth checking what other tax records are available at your local CRO. Here is a list of a few others that might be of use to you, though not all of them have survived. Check CROs, the National Archives and also Quarter Session Records.
Tax on male servants 1777-1852 (the surviving records only list the employers’ names)
Tax on female servants 1785-1792 (as above)
Horse tax 1784-1874 for those owned riding or driving horses
Carriage tax 1747-1782
Silver plate tax 1756-1777
Game tax 1784-1807
Coats of arms tax 1793-1882
Dog tax 1796-1882
Hair powder tax 1795-1861 (for those who wore wigs – this tax helped to end the fashion for wigs!)
Sheep tax 1549/50 (by size of flock)
Uninhabited houses 1851-1924
Income tax 1789, 1803-1816, 1842 onwards (mainly for wealthier classes until fairly recently)
The next time you moan about your car tax, income tax, VAT or any other tax, spare a thought for your ancestors who no doubt also had a grumble about whatever taxes the government decided to extract in their lifetime!
