Nature of Source
Introduction
Poll tax records are a unique and valuable source for family history research. These taxes, levied on individuals rather than property, land or goods, were collected at various times from the 14th to the 17th centuries in England, Scotland and Ireland. Similar to a census, the records are particularly useful for placing an ancestor in specific place at a specific point in time. Surviving poll tax records vary in detail and coverage, depending on the year and locality.
What is a Poll Tax?
The poll tax, also known as a ‘head tax’ or ‘capitation tax’, was a flat-rate fixed tax levied on each individual, regardless of their income, wealth or property. Every liable adult was required to pay the same amount, although the poor were often exempt. This regressive tax disproportionately affected those on lower incomes and was widely seen as unfair and an unpopular method of raising revenue. The imposition of the poll tax was a major contributory factor of the peasant’s revolt of 1381.
Key Features
- The poll tax returns of the late 14th century sometimes listed the entire household including children and servants.
- Parish officials compiled and collected lists of local residents over the age of 15 or 16, depending on the year in which the tax was levied. Records are organised by county, hundred and parish.
- The returns are particularly useful for population counts and for surname distribution analysis.
- The tax levied in 1377 produced one of the most comprehensive surviving collections of names from medieval England.
- Records often contain occupations or titles.
Poll Tax Records by Year
England
Poll taxes were imposed in England in the years 1377, 1379, 1381, 1513, 1641, 1660, 1677, 1694, and 1698. The earliest records (1377–1381) are relatively well-preserved and offer a broad picture of the population in late fourteenth-century society. The tax levied in 1377 is considered the most complete surviving poll tax record with large sections of the population included. The poll tax became increasingly resented particularly with the 1381 tax culminating in the Peasants’ Revolt. Later poll tax records from 1513 onwards tend to be less complete and are often patchy and unreliable in both survival and coverage.
Scotland
Scottish poll taxes were imposed in 1694, 1695, and twice in 1698, largely to fund the army and navy. These taxes followed a broadly similar format to their English counterparts, but with regional variation in format and survival. The extent and completeness of these records vary widely across counties and parishes. Poll tax records and returns form part of the Scottish Exchequer records.
Ireland
In Ireland, the Poll Tax was imposed from 1660 to 1698, levied on every person over the age of 12. For additional research, consult sources such as Subsidy Rolls which list the nobility, clergy and laity who paid grants in aid to the King as well as Hearth Money Rolls which record households according to the number of hearths.
Limitations of Poll Tax Records
- Although the poll tax was levied nationwide levy, unfortunately very few lists survive intact. Many are incomplete, damaged or lost. In many counties only fragments remain.
- Many exemptions existed, especially for the very poor and beggars and therefore will not appear in the records.
- Record-keeping standards varied widely from parish to parish. Some named entire households in detail others only recorded minimum information.
Additional Resources
The following GenGuide sources could assist in researching Poll Tax records:
Where Found
- Series E 179, Exchequer: 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.
County Record Offices
Local archives hold poll tax records (mostly from the 14th century and some records from the 17th century revival), hearth tax returns, lay subsidies and other tax returns.
ScotlandsPeople Centre
The Centre holds several poll tax records and returns for various parishes and regions, primarily from the late 17th century.
Public Record Office of Northern Ireland (PRONI)
PRONI holds poll tax records from the late 17th century and other taxation records, as well as valuation and returns records.
National Archives of Ireland
The Archives holds limited collection surviving poll tax lists from 1660-1698 and a wide array of tax-related returns such as Tithe Applotment and Valuation records as well as subsidy rolls and Hearth Money Rolls.
Period Covered
1377 – 1698
Genealogical Value
- Name of taxpayer.
- Family relationships are sometimes indicated, showing family groups in the same household.
- Residence or place names.
- Marital status, occupation or rank may be noted.
Further References
- 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 Westminster: 1935 (Extracted from lay subsidy rolls 1625-1645 and available at the Society of Genealogists library. Other poll tax transcriptions by Cyril T. Dale are held at the Society of Genealogists library. Includes the poll tax of 1641)
- Fenwick, Carolyn. The Poll Taxes of 1377, 1379 and 1381, Part 1: Bedfordshire-Leicestershire: OUP/British Academy, 1998 (Preview available from Google Books)
- Fenwick, Carolyn. The Poll Taxes of 1377, 1379 and 1381, Part 2: Lincolnshire-Westmorland: OUP/British Academy, 2001
- Fenwick, Carolyn. The Poll Taxes of 1377, 1379, and 1381, Part 3 Wiltshire-Yorkshire: OUP/British Academy, 2005
- Gibson, Jeremy. The Hearth Tax, Other Later Stuart Tax Lists and the Association Oath Rolls: Federation of Family History Societies, 1996
- Jurkowski, Maureen & Smith, C & Crook, David. Lay Taxes in England and Wales, 1188-1688: PRO Publications, 1998
- Schürer, Kevin & Arkell, Tom (eds). Surveying the People: the interpretation and use of document sources for the study of population in the later seventeenth century: Local Population Studies, 1992
Websites
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).
National Records of Scotland
Research Guide: Taxation Records. National Records of Scotland holds several series of records relating to taxation. The guide includes a county listing of the availability of Poll Tax rolls in Exchequer and other records.
Scotland’s People
Tax rolls. The guide provides an extensive overview and detailed information about the historical tax rolls in Scotland from the late 17th to the early 19th centuries. The guide explains the types of tax rolls available, their covering dates, how to search them on the Scotland’s People website.
Public Record Office of Northern Ireland
Information Leaflet: 17th century census substitutes. The information leaflet gives an overview of 17th century census substitutes including the Poll Tax.
Historical Britain Blog
The Poll Tax, by Mercedes Rochelle
Explore Genealogy
Middle Ages Poll Tax, by Chris Nickson
Medieval English Genealogy
Public records: Subsidies and other taxes. The site provides a brief guide to these taxation records. It explains their genealogical value and offers advice on accessing and interpreting them.
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.
London Lives
St Botolph Aldgate Poll Tax Assessments, 1690-98.
Scotland’s People
The site offers poll tax transcriptions and images for Scotland for the late 1600s.
Findmypast
Scotland, Renfrewshire, Paisley Poll Tax 1695.
Findmypast
Scotland, Aberdeenshire Poll Tax, 1696.
Edinburgh City Archives
Index to Edinburgh Poll Tax Returns, All Parishes, 1694-1699. This online index has been created using the names of the householders as given on the individual returns in the collection of Poll Tax Records.
