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 are important to local historians as they provide an indication of the size of each assessed house at the time. The numbers of hearths are generally proportional to the size of the house. The assessments can be used to indicate the numbers and local distribution of larger and smaller houses. Not every room had a hearth, and not all houses of the same size had exactly the same number of hearths, so they are not an exact measure of house size. Roehampton University has an ongoing project which places hearth tax data in a national framework by providing a series