Hearth less than 20 shillings a year and those who paid neither church nor poor rates. Also exempt were charitable institutions such as schools and almshouses, and industrial hearths with the exception of smiths' forges and bakers' ovens. The returns were lodged with the Clerk of the Peace between 1662 and 1688. A revision of the Act in 1664 made the tax payable by all who had more than two chimneys. The tax was abolished by William III in 1689 and the last collection was for Lady Day of that year. It was abolished in Scotland in 1690. Hearth tax records
Hearth tax coverage, state of the manuscript, approximate number of names included, and details of complete or partially published editions. An additional resource for hearth tax research is Elizabeth Parkinson’s study of the establishment of the tax and the complexities of its administration in the period 1662-66. This work provides assistance with deciphering the technical details of hearth tax documents, which otherwise might appear to be little more than lists of names and numbers. A principal focus of interest in the hearth tax lies in its application for understanding the distribution of wealth among social ranks within geographical areas. The method of