Taxation
The National Archives of Scotland (NAS) holds several series of records
relating to taxation. Until the 17th century taxation was regarded
as an extraordinary source of revenue levied for specific purposes
such as the defence of the realm, the king's marriage or the knighting
of his eldest son. Originally taxation fell on land and property with
the barons, the burghs and the church sharing the burden. Details
of late medieval taxation can be found in exchequer records but there
are no actual accounts until James VI's reign. In the 17th century
the government sought to broaden the tax base. Various early attempts
at taxation can be found in taxation records in the Exchequer records
(NAS ref. E59- 70).
Hearth tax, 1691-1695
In 1690 Parliament granted a tax of 14 shillings on every hearth
in the kingdom payable by both landowners and tenants to raise money
for the army. Only hospitals and the poor living on charity from the
parish were exempt. There were huge difficulties in collecting the
tax, particularly in highland or remote areas. Collection dragged
on for several years until August 1694 when a proclamation called
for all hearth lists to be sent to the treasury before 1 October.
As a source, the hearth lists (NAS ref. E69) must be used with
caution. The records are generally arranged by county and parish
and may give the number of hearths in the parish, the names of the
occupiers or owners of the houses and the number and names of exempt
poor. However some lists, such as those for parishes in Glasgow,
give only the total number of hearths and money collected, while
those for Inverness-shire give the total number of hearths headed
by the name of the heritor and the names of the individual poor.
The standard of accuracy also varies from list to list.
Many lists have not survived. There are none for any of the Orkney
and Caithness parishes. Some hearth books were never handed in to
the Exchequer and a few survive among collections of private papers.
The Leven and Melville papers (NAS ref. GD26/7/300-391) contain
lists for parishes in Dumfriesshire, Fife, Edinburgh, and Shetland.
Lists for parishes in Ross-shire are in the Cromartie papers (NAS
ref. GD305/1/164).
Poll tax, 1693-1699 Poll taxes were imposed in 1694, 1695 and twice in 1698 to pay
off the debts and arrears of the army and navy. Payment was graduated
at the rate of 6 shillings and upwards according to rank and means;
only the poor and children under 16 were exempt. The collectors
of the poll tax faced similar difficulties to those of the hearth
tax and the records are incomplete. Arranged by county and parish,
the amount of information provided varies from list to list (NAS
ref E70). Some lists name children and servants.
Exchequer Records
| Place |
Description |
NAS reference |
| Ayrshire |
1698-9 |
E70/1 |
| Berwickshire |
Lauder parish only, 1698 |
E70/2 |
| East Lothian |
Dirleton parish only, 1698 |
E70/3 |
| Edinburgh, Canongate and Leith |
1694-8 |
E70/4 |
| Fife |
1698-9 |
E70/5 |
| Inverness-shire |
1699 |
E70/6 |
| Lanarkshire |
1695-[1700] |
E70/7 |
| Midlothian |
1694-5 |
E70/8 (see also E70/4) |
| Nairn |
1698-9 |
E70/9 |
| Orkney |
Kirkwall parish only, 1698 |
E70/10 |
| Perthshire |
1698-9 |
E70/11 |
| Renfrewshire |
1694-6 |
E70/12 |
| West Lothian |
1694-9 |
E70/13 |
| Wigtownshire |
1699 |
E70/14 |
Other Collections
| Place |
Description |
NAS reference |
| Aberdeenshire parishes |
1694 (Kearn only) and 1698 |
GD52/6-8 |
| Argyll parishes |
1698-9 are in Inveraray Sheriff Court
records |
SC54/20/1 |
| Berwickshire |
Lists for 1695 |
GD86/770A and GD158/679 |
| Fife |
copies of a 1696 list for the parish
of Anstruther Wester and St Andrews |
RH2/1/68 |
| Orkney parishes |
1693-6 |
RH9/15/175 |
| Perthshire |
1696 |
GD56/128 |
| Erroll parish |
1696 |
GD316/10 |
| Dunning parish |
1696 |
GD56/128 |
| Selkirk town and parish |
1694-5 |
GD178 box 2 |
18th century taxation
After 1748 certain assessed taxes were levied in Scotland and lists
of those assessed to pay them survive in the Exchequer records. The
Window, Commutation, Inhabited House and Consolidated Assessed Taxes
were all taxes on householders though in practice only the better
off were taxed. The house had to have at least 7 windows or a rent
of at least £5 to be taxed. The war with France from 1793 onwards
resulted in the extension of taxation to other forms of property and
imposed additional duties on those already taxed. The records of each
tax are organised by county and parish with royal burghs listed separately.
(NAS ref. E326)
| Tax |
Description |
Dates |
References |
| Window Tax |
Names of householders, number
of houses and number of windows in houses with seven or more
windows. |
1747/8-1798 |
E326/1 |
| Commutation Tax |
As above: in substitution
(commutation) for excise duties on tea. |
1784-1798 |
E326/2 |
| Inhabited House Tax |
The names of householders
and annual value of houses |
1778-1798 |
E326/3 |
| Shop Tax |
The names of the shopkeepers
(rarely their business) and annual value of shops over £5.
Many gaps |
1785-1789 |
E326/4 |
| Male Servants' Tax |
Imposed on certain categories
of employed or retained manservants. Names of masters or mistresses,
names of servants, sometimes their jobs |
1777-1798 |
E326/5 |
| Female Servants' Tax |
Names of masters or mistresses,
names of servants, sometimes their jobs |
1785-1792 |
E326/6 |
| Cart Tax |
Names of owners and numbers
of 2, 3 or 4 wheeled carts |
1785-1798 |
E326/7 |
| Carriage Tax |
Names of owners and number
of 2 or 4 wheeled carriages |
1785-1798 |
E326/8 |
| Horse Tax |
Names of owners and number
of carriage and saddle horses |
1785-1798 |
E326/9 |
| Farm Horse Tax |
Names of owner and number
of horses and mules used in husbandry or trade |
1797-1798 |
E326/10 |
| Dog Tax |
Names of owners and number
of dogs |
1797-1798 |
E326/11 |
| Clock and Watch Tax |
Names of owners and number
of clocks, gold watches and silver or metal watches |
1797-1798 |
E326/12 |
| Aid and Contribution Tax |
Only the lists for Peebleshire
survive. Imposed on persons already assessed to pay duties on
houses for one year only. Replaced by income tax in 1799. |
1797-1798 |
E326/13 |
| Income Tax |
Names of inhabitants. First
imposed in 1799 on annual incomes of £60 or over arising
from property or profession, trade and office. Two fire-damaged
volumes containing counties A- L, Perthshire and West Lothian.
Midlothian is covered in E327/18-41 |
1799-1802 |
E326/14 |
| Consolidated Scedules of
Assessed Taxes |
Names of householders,value
of houses, number of windows, male servants, carriages, horses
and dogs. Counties: Aberdeenshire -Midlothian, West Lothian;
also burghs |
1798-1799 |
E326/15 |
Midlothian tax records 1735-1820 (NAS ref. E327)
The Midlothian tax records are the working records of the Edinburgh
county tax office. The records include land tax collection books,
1735- 1803; income tax assessments, 1799-1801, property tax assessments,
1803-12; small house duty collections books, 1803-12; militia and
reserve army, deficiency assessments, 1805; cash books and ledgers
for payments to militia wives and families, 1803-15.
Death duties (NAS ref. IRS5-14)
Estate duty records relating to the various taxes levied on the
estates of deceased persons are commonly known as death duties and
are part of the records of the Inland Revenue in Scotland. These records
begin in 1804. There is a closure period of 75 years on the modern
records. The various registers and indexes provide information such
as the relationship of beneficiaries to the deceased, date of death,
names of executors and lawyers.
Further reading
Scottish Record Office, 'The
Guide to the National Archives of Scotland' (Edinburgh 1996)
National Archives of Scotland, 'Tracing
Your Scottish Ancestors: A Guide to Ancestry Research in the National
Archives of Scotland' (Edinburgh, 2003)
Cecil Sinclair, 'Tracing
Scottish Local History: A Guide to Local History Research in the
Scottish Record Office' (Edinburgh, 1994)
'West Lothian Heath Tax 1691 with county abstracts for Scotland'
(Scottish Record Society, 1982) includes useful information on the
deficiencies of the hearth tax lists.
'The Hearth Tax for Ayrshire', Ayrshire Records Series Vol. 1 (Ayrshire
Federation Of Historical Societies, 1998).
'Transactions of the Dumfries and Galloway Natural History and
Antiquarian Society', vols 47-49.
'Monumental Inscriptions in North and South Perthshire' (Scottish
Genealogy Society, 1974-5).
'List of pollable persons within the shire of Aberdeen' (Spalding
Club publications, 1844);
'Transactions of the Banffshire Field Club', 24 (1903-4)
'Edinburgh Poll Tax returns for 1694' (Scottish Record Society,
1951).
The National Archives of Scotland
Crown Copyright 2005
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