Nature of Source
The rolls contain lists of land and property owners, tenants and occupiers (head of family only), arranged by address and listed street by street. The rolls recorded the value of the property in terms of the annual rent and formed the basis of assessing the owner’s local tax liability and rates or council tax demand. The rolls refer to ‘feu duty’ which is the annual payment made by a property owner to the landowner or ‘superior’ for the use of the land on which the property is built. This form of ground rent is associated with the Scottish feudal system of land tenure and was in place until 2004.
The earlier stent rolls did not cover Burghs but only those areas outside their jurisdiction known as the landward areas.
The 1854 Lands Valuation (Scotland) Act reformed the system into valuation rolls that genuinely reflected the actual economic rent of a property. Valuations also covered railways, canals and public utilities but not prisons, churches, schools and certain other premises. Valuation rolls covered the burghs until their abolition in 1975.
A list of landowners is contained in the publication A Directory of Landownership in Scotland, c1770, edited by Loretta Timperley. The lists are compiled using information extracted from valuation rolls and published by the Scottish Record Society.
The Rolls can be used in conjunction with the Sasines and locating people in between censuses. They have patchy coverage and it can be difficult to locate an individual as the rolls are organised street by street. However some copies were made and are now in the National Archives of Scotland. Properties valued at over £4 will list all occupiers whilst those of lower value only give the head of household. Be aware that changes to street names and numbering could complicate the search. Valuation rolls were also used to compile lists of electors and will contain the names of individuals.
See Rate Books for the English equivalent.
Other Scotland Resources
Census Returns
Charter Rolls
Clan & Tartan Records
County & Local Histories
Court Records
Directories, Trade, Professional, Telephone & Street
Electoral Registers or Burgess Rolls
Emigration Records
Estate Records & Maps
Hearth Tax
Heraldic Coats of Arms & Seals
Kirk/Church Sessions
Land Tax Assessments & Returns
Maps & Gazetteers
Militia Lists
Monumental/Memorial Inscriptions
Newspapers, magazines & journals
Old Parish Registers-Baptisms (OPRs)
Old Parish Registers-Burials (OPRs)
Old Parish Registers-Marriages & Proclamations (OPRs)
Passenger Lists
Pedigrees and Family Histories
Poor Law Records
Registers of Deeds (Books of Council and Session)
Statistical Accounts of Scotland
Statutory Registration-Birth
Statutory Registration-Death
Statutory Registration-Marriage
Surname Origins and Distribution
Wills/Testaments and Inheritance
Where Found
Local Council Archives
ScotlandsPeople Centre (The ScotlandsPeople Centre is the official government resource for family history research. Resources include some stent rolls and a complete set of valuation rolls for the whole country, 1855-1989. Post 1989 records include Community charge or ‘poll tax’ records, 1989-1993 and Council tax valuation lists, 1993-date)
Edinburgh Central Library (The Edinburgh and Scottish Collection holds valuation rolls for: Edinburgh, 1914 to date; East Lothian, 1899 to 2001; West Lothian, 1922 to 2001; Midlothian, 1907 to 2001)
The Mitchell: Glasgow City Archives (Valuation rolls recording proprietors and tenants of property, including some 18th-19th century county valuation rolls. There are also some 19th century annual rolls, and 20th century annual rolls for Glasgow, Argyll, Dunbartonshire and Renfrewshire. Databases for family historians, most of which can only be accessed in the archives search room, include indexes to valuation rolls, 1832, 1861, 1881, 1911)
Period Covered
1640 – 1988
Genealogical Value
- Name of property owner, tenants and occupiers with their occupations.
- Address and description of property including its size, layout and condition.
- The rental value of the property and the amount of tax payable known as feu duty or ground annual.
- Some rolls only record the total amount collected and some only list the name of the estate and not the owner.
- Changes in occupancy or ownership during the year.
Further References
- Bigwood, Rosemary. The Scottish Family Tree Detective: Manchester University Press, 2006
- Clarke, T. Tracing Your Scottish Ancestors: The Official Guide: Birlinn, 2012
- Durie, Bruce. Scottish Genealogy: The History Press, 2009
- 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, 2003 ed)
- Maxwell, Ian. Tracing your Scottish Ancestors: Pen & Sword, 2009
- National Archives Of Scotland. Tracing Your Scottish Ancestors: Birlinn Limited, 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
- The Concise Scots Dictionary: Edinburgh University Press, 1999 (Preview available from Google Books)
- The Parishes, Registers and Registrars of Scotland: The Scottish Association of Family History Societies
- 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
- Tovey, Helen. My Scottish Ancestry: Lomond Books, 2011
Websites
www.nrscotland.gov.uk/research/guides/valuation-rolls (National Records of Scotland: Research Guides: Valuation Rolls)
www.scotlandspeople.gov.uk/guides/valuation-rolls (ScotlandsPeople Guide: Valuation rolls)
www.glasgowfamilyhistory.org.uk/ExploreRecords/Pages/Valuation-Rolls.aspx (The Mitchell Library: Family History at The Mitchell. Valuation Rolls. How to find your ancestors in valuations rolls for property in towns and county areas in Glasgow and the west of Scotland over 300 years)
www.theglasgowstory.com/valuation-roll-introduction (TheGlasgowStory. Valuation Rolls, 1913-1914, by Andrew Jackson)
www.scan.org.uk/knowledgebase/topics/valrolls_topic.htm (Scottish Archive Network Knowledge Base Valuation Rolls)
www.scottishindexes.com/learningrolls.aspx (Scottish Indexes: Learning Zone: Valuation Rolls from 1855)
www.theglasgowstory.com/image/?inum=TGSV00001 (TheGlasgowStory. A page from the 1697 Stent Roll)
www.scan.org.uk/researchrtools/tax.htm (Scottish Archive Network: Research Tools: Tax Records)
www.familysearch.org/wiki/en/Scotland_Taxation (FamilySearch Research Wiki: Scotland Taxation)
www.scottishlaw.org.uk/lawscotland/abscotslawland.html (Scots Law: Scottish Land Law Glossary/Dictionary)
www.dsl.ac.uk (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)
www.scots-online.org/dictionary (Translate from Scots to English)
Online Databases
www.scotlandspeople.gov.uk (Valuation Roll Index, 1855, 1865, 1875, 1885, 1895, 1905, 1915, 1920, 1925, 1930, 1935, 1940: Each index entry lists the surname, forename, address, parish, county and valuation roll reference number of individuals that owned or rented a property in Scotland who paid over £4 yearly in rent. For a guide to using the database see here)
www.scotlandsplaces.gov.uk (Land tax rolls 1645-1831. Land tax rolls, often called cess rolls or valuation rolls, were compiled by the Commissioners of Supply in each county to enable the collection of the land tax from 1667 onwards. They list the owners of landed estates and assess the rental value of their lands)
www.scotlandsplaces.gov.uk (ScotlandsPlaces: Inhabited House Tax Rolls, 1778-1798. The tax rolls include all houses valued over £5 per annum with the names of the householders)
www.ancestry.co.uk (Perthshire, Scotland, Cess, Stent and Valuation Rolls, 1650-1899)
www.findmypast.co.uk (Scotland, Dundee & Forfarshire [Angus] Valuation Rolls, 1823-1938. This collection of valuation roll records allow you to trace who owned property or the name of the person who was the tenant and in some cases a person may have been both)
www.findmypast.co.uk (Scotland, Ayrshire, Kilmarnock Valuation Roll 1874)
www.findmypast.co.uk (Scotland, Ayrshire, Kilmarnock Ratepayers 1838-1846. The records can confirm your ancestors’ occupation and name of the street where they lived)
www.glasgowfamilyhistory.org.uk/ExploreRecords/Pages/Catalogues-and-finding-aids.aspx (The Mitchell Library: Family History at The Mitchell: Databases for family historians, most of which can only be accessed in the archives search room, include indexes to valuation rolls, 1832, 1861, 1881, 1911)
www.theglasgowstory.com/valuation-rolls (TheGlasgowStory. Digitised complete set of the Rolls for Glasgow for the year 1913-1914. Searchable by street or ward number)
www.kirkcudbright.co/parishessays.asp?ID=19&g=3 (The Parish of Kirkcudbright: Transcribes records include: Kirkcudbright Ancient Valuation Roll; Kirkcudbright Valuation Roll, 1819; 1859/60 Valuation of the Parish of Kirkcudbright; Kirkcudbright Personal Stent Rolls – 1779, 1790 & 1806, transcribed by James Bell)
www.anesfhs.org.uk/databanks/tax-and-other-lists/stent1669 (Aberdeen & North-East Scotland Family History Society: DataBank: Aberdeen Stent Roll 1669)
www.scottishindexes.com/recordsets.aspx (Scottish Indexes: Dumfriesshire Valuation Roll 1896-1897, images only)
CD Roms
N/A
