Nature of Source
Introduction
Lay Subsidy Rolls are historical tax records that can be a valuable resource for researching individuals in England during the medieval and early Tudor periods. The records document taxes levied on the movable goods (personal property rather than land) of lay people, i.e. those who were not members of the clergy. The records consist of lists compiled by the assessors of those eligible to pay. The lay subsidy was also known as Tenths and Fifteenths based on rural areas paying one-fifteenth (6.67%) of their movable goods value and towns and cities paying one-tenth (10%).
Purpose of the Lay Subsidy
Lay subsidies were not regular annual taxes but were levied as and when needed, usually to finance ventures such as military campaigns or overseas expeditions. Each subsidy was authorised by Parliament and collected locally.
Exemptions
The poor were generally exempt from the tax. Clerical property was also exempt, as the clergy paid a separate clerical subsidy. Although Roman Catholics and other nonconformists were subject to double taxation in later tax schemes, such religious discrimination in tax policy did not apply to medieval lay subsidies..
Information in the Rolls
Pre-1334 records (notably the 1327 and 1332 subsidies) are the most valuable for researching family history as they often list individual names alongside the amount of tax paid, the value of their movable goods and sometimes their occupation or status. Movable goods included items such as livestock, tools, household goods and crops. These early rolls are particularly useful for those studying the origin of surnames and surname geographical distribution in a particular geographical location. Earlier rolls are written in Latin, so names may appear in Latinised form. Those taken between 1334 and 1524 generally only list total amounts taxed per village without any personal information. From 1524, individual names were once again recorded.
Additional Resources
The following GenGuide sources could assist in researching Lay Subsidy records:
Where Found
- Series E 179, c1190-c1690. Exchequer: King’s Remembrancer: Particulars of Account and other records relating to Lay and Clerical Taxation. This series contains all the detailed records of taxation of lay people in England from about 1190 to 1690, in Wales from 1543 to about 1690, and of the taxation of clerics in England and Wales from 1269 to 1663, which survive among the public records.
- Series E 359, Exchequer: Pipe Office: Accounts Rolls of Subsidies and Aids. This series contains the Exchequer Pipe Office enrolments of accounts of subsidies and aids.
County Record Offices
Local archives hold original and microfilmed lay subsidy rolls. Some archives may have published or transcribed versions of the subsidy rolls or name indexes.
Period Covered
1275 – 1665
Genealogical Value
- Full names of taxpayers, mostly the male head of the household.
- Location of taxpayer (village, parish, hundred, county).
- Tax amounts assessed and amount paid.
- Value of movable property or income.
- Sometimes ages and relationships.
Further References
- Amphlett, John. Lay Subsidy Rolls, A.D. 1346 and A.D. 1358: for the County of Worcester: James Parker, 1900 (Available at the Internet Archive)
- Brooker, Janice &Flood, Susan. (eds) Hertfordshire Lay Subsidy Rolls 1307 and 1334: Hertfordshire Record Society, 1998
- Chapman, Colin. Pre-1841 Censuses & Population Listings in the British Isles: Lochin Publishing, 2002 (Preview available from Google Books)
- Dale, T Cyril. The Inhabitants of London in 1638: Society of Genealogists, 1931 (Householders listed by parish showing rents and tithes, available at British History Online)
- Dale, T Cyril. The Inhabitants of Westminster: 1935 (Extracted from lay subsidy rolls 1625-1645 and available at the Society of Genealogists library. Includes the poll tax of 1641)
- Dowell, Stephen. A History of Taxation and Taxes in England from the Earliest Times to the Year 1885: Longmans, 1888 (Preview available from Google Books)
- Exchequer, K.R. Lay Subsidy Rolls: List & Index Society
- Faraday, M A. Worcestershire Taxes in the 1520s: The Military Survey and Forced Loans of 1522-3 And the Lay Subsidy of 1524-7: Worcestershire Historical Society, 2003
- Faraday, M A. The Bristol and Gloucestershire Lay Subsidy of 1523-1527: Bristol and Gloucestershire Archaeological Society, 2009
- Faraday, M A. Radnorshire Taxes in the Reign of Henry VIII: Assessment-Lists and Accounts of Subsidies and Benevolences 1543-1547: M A Faraday, 2013
- Faraday, M A. Shropshire Taxes in the Reign On Henry VIII: The Lay Subsidy of 1524-1527, The Lay Subsidy of 1543-1545 and the Benevolence of 1545: Faraday, M A, 2015
- Gibson, Jeremy & Dell, Alan. The Protestation Returns 1641-42 and other contemporary listings: Family History Partnership, 2004
- Hoyle, R.W. Tudor Taxation Records: A Guide for Users: PRO Publications, 1994
- Jurkowski, M and Smith, C and Crook, D. Lay taxes in England and Wales, 1188-1688: PRO Publications, 1998
- Mitchell, Sydney Knox. Taxation in Medieval England: Yale University Press, 1951
- Oates, Jonathan. Tracing Your Ancestors from 1066 to 1837: Pen and Sword Books, 2012
- Stoate, T.L. (ed) Devon Lay Subsidy Rolls 1543-5: 1986
- Stoate, T.L. Devon Lay Subsidy Rolls 1524-7: 1979
Websites
Medieval English Genealogy
Public records: Subsidies and other taxes. The webpage provides an overview of medieval English taxation records and their value for genealogical research.
The National Archives Research Guide
How to look for records of Taxation before 1689. This guide will help you to find records of medieval and early-modern taxation (13th century to 1689).
Fairford History Society
The 1327 Lay Subsidy.
Lowestoft Old and Now
The Lay Subsidy of 1327.
Online Databases
The National Archives
E 179 Database. The site offers a guide and catalogue descriptions of lay and clerical tax records in England and Wales held in series E 179 at The National Archives, searchable by place name, type of tax and year range. The database shows what tax lists have survived for each area with a reference for ordering the original document. Individual names are not recorded, although the existence of such names is highlighted. Each type of tax has explanatory notes. The database includes Lay Subsidy Rolls, the Hearth Tax and Poll Tax but does not include local assessments held in County Record Offices or those held in the British Library.
British History Online
BHO offers several transcriptions linked to published editions of lay subsidy records for specific counties such as London, Cumberland, Staffordshire, Sussex and parts of Yorkshire. The London lay subsidies cover 1292, 1319 and the 1332 subsidy which includes extensive information. BHO provides access to the London Record Society volumes for Tudor subsidy rolls, specifically for 1541 and 1582. Enter ‘lay subsidy’ into the search box to explore the available coverage.
- Suffolk 1568 Subsidy Return
- Suffolk 1524 Subsidy Return
- Worcestershire Lay Subsidy Roll, Circ. 1280
- Surrey lay subsidies 1524-1645. Search transcriptions of early taxation records from the Tudor and Jacobean periods. The transcripts were created by Cliff Webb from TNA series E 179.
Kent Archaeological Society
Kent Lay Subsidy Roll of 1334/5. By H.A. Hanley and C.W. Chalklin.
GENUKI
Yorkshire Subsidy Rolls (Poll Tax) for the year 1379.
Sussex Record Society
The Lay Subsidy Rolls for the County of Sussex 1524-1525, transcribed by Julian Cornwall.
Ulster Historical Foundation
The Foundation is a non-profit organisation founded in 1956, dedicated to those researching the history and genealogy of Ulster and its families. The site offers access to over 2 million searchable records including: Subsidy Roll, 1663. Search surviving transcripts of the subsidy rolls for most parishes in Ulster which record the name of the person paying the subsidy, his or her address and the amount paid.
CD Roms
- Suffolk in 1327 Subsidy Returns. This CD contains a record of the residents of Suffolk who paid taxes on property, rent, land, fees, etc. Details include name, taxable value, tax paid and area of residence
- Suffolk in 1524 Subsidy Returns. This CD contains a record of the residents of Suffolk who paid taxes on property, rent, land, fees, etc. Details include name, taxable value, tax paid and area of residence. Also includes a colour map.
- Devon Lay Subsidies 1543-1545
- Devon Lay Subsidy Rolls 1524-1527
- Somerset Lay Subsidy Rolls 1641-1642
- Dorset Tudor Subsidies 1523, 1543 and 1593
- Cornwall Subsidies In The Reign Of Henry VIII 1524 and 1543 and The Benevolence of 1545
- Calendar of Surrey Lay Subsidies, 1543-1547
- Suffolk in 1327 Subsidy Returns
- Suffolk in 1524 Subsidy Returns
- The Somerset Protestation Returns and Lay Subsidy Rolls 1641-42
