Nature of Source
Introduction
Scottish hearth tax records are an important source of information for family historians, as they list individuals who were liable to pay a tax on the number of hearths (fireplaces, stoves, kilns or chimneys) in a household. The tax provides an insight into the location and a snapshot of the wealth and status of individuals and families during this period. This guide will help you understand and use Hearth Tax records in your genealogical research.
What is the Hearth Tax?
The Hearth Tax was introduced in Scotland by the Scottish parliament in 1690 to help fund the army during a period of war and economic hardship. The tax was set at 14 shillings Scots per year for every hearth or fireplace and was payable by both landowners and tenants. The tax was payable at Candlemas (2 February). Although abolished in England in 1689, the Scottish parliament presided over by King William III (known as William II in Scotland) continued the tax in Scotland until around 1695.
How Was the Tax Collected?
Hearth Tax assessments were organised by county and parish, overseen by local officials such as sheriffs, justices of the peace and local commissioners. Their role was to supervise the assessment and collection process, ensuring that all liable properties were included. Assessors compiled detailed lists of all houses liable for the tax within their jurisdiction with each household was recorded along with the exact number of hearths it contained. Collectors either went door-to-door collecting the tax or householders paid the tax at a central location. The records were compiled and retained locally and are now found in the National Records of Scotland.
Interpreting Hearth Numbers
The number of hearths indicated the relative wealth of the householder and their social standing:
- 1 hearth: Small cottage or croft inhabited by cottagers and crofters, labourers, craftsmen, small tenant farmers (majority of households).
- 2-5 hearths: Moderate farmhouse or tradesman’s home or a minor laird’s residence inhabited by craftsmen, merchants, yeoman farmers.
- 6-10 hearths: Substantial house or manor house inhabited by gentry, wealthy merchants, gentleman farmers.
- 10+ hearths: Manor house or mansion or castle inhabited by nobility and major landowners.
Exemptions
The main groups exempt from the hearth tax included:
- The Poor: Typically those in receipt of parish relief. Proof of exemption usually required a testimonial from the kirk (parish church)
- Hospitals
- Widows and the Elderly: Applicable if they were impoverished
- Houses with no hearths
- Houses in severe disrepair or uninhabitable
Unlike in some areas of England, Scotland did not generally produce formal, separate exemption lists. Exemptions were usually recorded within the main hearth tax rolls noted as ‘exempt’, ‘poor’, ‘widow’, or ‘pauper’ next to the names of individuals. Exemption certificates were issued by local justices of the peace or the parish authorities but rarely issued especially in very rural areas.
Those found guilty of evading the tax faced legal penalties such as a fine based on per hearth concealed or per offense, distress (seizure of property) including goods and livestock. Imprisonment for hearth tax evasion was in theory a possibility but rarely used.
Research Tips and Challenges
- The poorest households were often exempt from the tax and thus absent from the records and might not be taxed even if listed.
- In more remote parts of Scotland, collection was difficult and some records are missing entirely.
- In some areas, only the total number of hearths and the amount collected are recorded, without listing individual taxpayers.
- The lists do not include all residents but only those liable to pay. However the lists do provide sufficient data to carry out a surname distribution analysis or to compile other possible family members listed in the vicinity.
- The records only include individuals liable to pay the tax, meaning many residents such as children, servants and tenants are not recorded.
- Lodgers and subtenants are rarely listed.
- Reading the records can be difficult due to the handwriting.
Where Found
ScotlandsPeople Centre
The centre, managed by the National Records of Scotland, is the main repository Scottish hearth tax records held in NRS reference E69. The records list householders liable for the tax arranged by county, parish or landed estate. Consult the National Records of Scotland catalogue for the full coverage.
County Record Offices
Local archives may have transcribed lists, extracts or related documents.
The Scottish Genealogy Society
The society holds transcribed lists of hearth tax records for a number of parishes including a transcription of the Perthshire returns.
Period Covered
1691 – 1695
Genealogical Value
- Assessments and returns showing names of householders and their addresses.
- Look for other family members listed in the vicinity.
- Number of hearths per household.
Further References
Hearth Tax Related
- Chapman, Colin. Pre 1841 Census and Population Listings in the British Isles: Lochin Publishing, 2002
- Gibson, Jeremy. The Hearth Tax, Other Later Stuart Tax Lists, and the Association Oath Rolls: FFHS, 1996
Family History Guides
- Adolph, Anthony. Tracing Your Scottish Family History: Collins, 2008
- Bigwood, Rosemary: The Scottish Family Tree Detective: Tracing Your Ancestors in Scotland: Manchester University Press, 2007
- Clarke, T. Tracing Your Scottish Ancestors: The Official Guide: Birlinn, 2012
- Cory, Kathleen B. Tracing Your Scottish Ancestry: Genealogical Publishing Company, 2009
- Durie, Bruce. Scottish Genealogy: The History Press, 2012
- Durie, Bruce. Documents for Genealogy & Local History: The History Press, 2013
- Hamilton-Edwards, Gerald. In Search of Scottish Ancestry: Phillimore, 1983
- Holton, Graham & Winch, Jack. Discover Your Scottish Ancestry: Internet and Traditional Resources: Edinburgh University Press, 2009 (Preview available from Google Books)
- James, Alwyn. Scottish Roots: From Gravestone to Website: The Step-By-Step Guide to Tracing Your Scottish Ancestors: Luath Press, 2005
- Maxwell, Ian. Tracing your Scottish Ancestors: A Guide for Family Historians: Pen & Sword, 2009
- Paton, Chris. Researching Scottish Family History: The Family History Partnership, 2010
- Paton, Chris. Tracing Your Scottish Ancestry through Church and State Records: A Guide for Family Historians: Pen & Sword Family History, 2019
- Stewart, Alan. My Ancestor was Scottish: Society of Genealogists, 2012
- Tovey, Helen. My Scottish Ancestry: Lomond Books, 2011
Other
- Concise Scots Dictionary: Edinburgh University Press, 1999 (Preview available from Google Books)
- Lynch, Michael. Oxford Companion to Scottish History: OUP Oxford, 2011
- Moffat, Alistair & Wilson, James. The Scots: A Genetic Journey: Birlinn, 2011
- Scots Dictionary: Collins, 2014
- Richards, Eric. The Highland Clearances: Birlinn, 2013
- Timperley, Loretta R, (ed). A Directory of Land Ownership in Scotland c 1770: Scottish Record Society, 1976
- Torrance, Richard D. Scottish Trades, Professions, Vital Documents & Directories: Scottish Association of Family History Societies, 1998
Websites
National Records of Scotland
Research Guide. Taxation Records. National Records of Scotland holds several series of records relating to taxation.
Scotland’s People
Scottish Handwriting Tutorial: Hearth Tax. This short introductory tutorial will show you examples of the fife main formats of hearth tax rolls. In addition, it will allow you to get some practice in testing your handwriting skills of hearth tax records at the end of the tutorial.
Dictionaries of the Scots Language
DSL Online brings together the two major historical dictionaries of the Scots language: Modern Scots after 1700 in The Scottish National Dictionary; Older Scots before 1700 in A Dictionary of the Older Scottish Tongue.
The Online Scots Dictionary
Translate from Scots to English and from English to Scots.
Online Databases
Scotland’s Places
Hearth tax records 1691-1695. The site offers digitised volumes of the Scottish Hearth Tax records from 1691 to 1695. For many counties, the site provides detailed lists of householders, sometimes arranged by estate or place. For other counties, the records only summarise the total number of hearths surveyed and the money collected, without listing individual householders. The site also provides guidance for interpreting these documents.
Findmypast
Scotland, Dundee & Forfarshire (Angus) Hearth Tax 1691. Search over 50,000 Hearth Tax records from 1691 to find out the number of hearths found within a property. Details such as this will provide you with clues about the family’s wealth and status.
Relatively Scottish
Dumfriesshire Hearth Tax Records: Dumfriesshire Hearth Tax Lists 1690-1692. List of householders with one or more hearth in Dumfriesshire 1690-1692 organised by parish . Excludes those deemed to be poor.
SCRIBD
This document is a 1694 Hearth Tax record for Knapdale, Scotland. It lists over 100 names of heads of households, their surname, forename, and the township where they lived.
Ayton Local History Society
The Hearth Tax for Ayton Parish in 1694.
