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 under-recorded in the returns and assessments; while on other occasions the certificates enable us to provide names for aggregate statistics of the not liable recorded in the returns and assessments. This research facilitates further understanding of those people who were beneath the tax threshold and the terminology which was used to describe poorer property. The is based at the University of Roehampton, London. The Centre was established in 1995 (then known as the Centre for Hearth Tax Studies) under the direction of Professor Margaret Spufford. The current Director is Dr Andrew Wareham and the Project Manager is Dr John Price.