Hearth tax records 1691-1695

Hearth tax rolls list the people who were liable for tax on hearths (including kilns) in Scotland in the 1690s. They provide clues about the size of each building, place, estate or parish in the late 17th century. Heads of households of each building were liable for a tax of 14 shillings, payable at Candlemas 1691, and only hospitals and the poor were exempt. There were huge difficulties in collecting the tax, particularly in the Highlands, and attempts to collect the tax went on in some parts of Scotland went on until 1695.

The surviving hearth tax rolls (National Records of Scotland reference E69) are generally arranged by county and then parish or by landed estate. The rolls for the following counties contain lists of householders (some arranged by estate or place): Angus, Ayr, Argyll (but with some areas missing), Bute, Berwick, Clackmannan, Dumbarton, East Lothian, Fife, Kincardine, Lanark, Midlothian, Perth, Renfrew, Roxburgh, Stirling, Sutherland, West Lothian and Wigtown.

The rolls for the counties of Aberdeen, Banff, Dumfries, Kirkcudbright, Moray, Nairn, Peebles and Selkirk give only the total number of hearths surveyed and money collected in each parish or estate. The roll for Inverness-shire consists mainly of a summary of a small number of parishes without listing inhabitants but includes a list of burgesses or inhabitants of the town of Inverness and a list of poor in the parishes surveyed.

In this series of hearth tax rolls there are none for Orkney, Shetland, Caithness, Ross and Cromarty. For information on hearth tax rolls for Dumfriesshire, Fife, Edinburgh, Shetland and Ross-shire in private records in the NRS see the guide on tax records at www.nas.gov.uk/guides/taxation.asp.

Please note that hearth tax records are difficult to read, if you are not familiar with 17th century handwriting. For guidance on 17th century handwriting visit www.scottishhandwriting.com.

Name Description
Hearth tax records for Aberdeenshire, volume 05

This volume contains a summary of hearth tax collected in the burgh of Aberdeen and parishes within Aberdeen presbytery, 1693. It does not contain a list of householders. Volumes 1-4 of the Aberdeenshire hearth tax records consist of minutes of meetings of the tax commissioners for the county and do not contain any information about the number of hearths or hearth tax payers.

Hearth tax records for Aberdeenshire, volume 06

This volume contains a summary of hearth tax collected in parishes within Alford presbytery, 1692. It does not contain a list of householders.

Hearth tax records for Aberdeenshire, volume 07

This volume contains a summary of hearth tax collected in parishes within Deer presbytery, 1693. It does not contain a list of householders.

Hearth tax records for Aberdeenshire, volume 08

This volume contains a summary of hearth tax collected in parishes within Ellon presbytery, 1693. It does not contain a list of householders.

Hearth tax records for Aberdeenshire, volume 09

This volume contains a summary of hearth tax collected in parishes within Garioch presbytery, circa 1693. It does not contain a list of householders.

Hearth tax records for Aberdeenshire, volume 10

This volume contains a summary of hearth tax collected in parishes within Kincardine presbytery, 1693. It does not contain a list of householders.

Hearth tax records for Aberdeenshire, volume 11

This volume contains a summary of hearth tax collected in parishes within Turriff and Strathbogie presbytery, 1693. It does not contain a list of householders.

Hearth tax records for Aberdeenshire, volume 12

This volume contains a summary of hearth tax collected in Aberdeenshire, compiled in 1695. It does not contain a list of householders.

Hearth tax records for Angus

This volume contains a list of householders liable for hearth tax in Angus (Forfarshire) in 1693.

Hearth tax records for Argyll and Buteshire

This volume contains lists of householders liable for the hearth tax in 1694 in the counties of Bute and part of Argyll. There are no rolls for parts of Argyll which were in rebellion at that time (including Mull, Tiree, Coll and Ardnamurchan).

Hearth tax records for Ayrshire, volume 1 (Kyle)

This volume contains lists of householders in 1694 liable for the hearth tax in the division of Ayrshire know as Kyle. There are lists for the burgh of Ayr and the parishes of Ayr, Galston and Riccarton, Auchinleck, Mauchline, Sorn (Dalgaine), Ochiltree, Old and New Cumnock, Dundonald, Coylton, and Dalrymple.

Hearth tax records for Ayrshire, volume 2 (Carrick)

This volume contains lists of householders liable for the hearth tax in 1693 in the division of Ayrshire known as Carrick. There are lists for the parishes of Maybole, Kirkmichael, Dailly, Girvan, Kirkoswald, Ballantrae, Colmonell, Barr and Straiton.

Hearth tax records for Ayrshire, volume 3 (Cunninghame)

This volume contains lists of householders liable for the hearth tax in 1694 in the division of Ayrshire known as Cunninghame. There are lists for the parishes of Largs, Kilbryde, Kilmarnock and Fenwick, Newmilns and Loudoun, Kilbirnie, Stewarton, Irvine, Dreghorn, Kilmaurs, Ardrossan, Beith, Stevenston and Kilwinning.

Hearth tax records for Banffshire

This volume contains a summary of hearth tax collected in Banffshire in 1694. It does not contain a list of householders.

Hearth tax records for Berwickshire

This volume contains a list of householders liable for hearth tax in Berwickshire in 1694.

Hearth tax records for Clackmannanshire

This volume contains a list of householders liable for hearth tax in Clackmannanshire in 1694.

Hearth tax records for Dumfriesshire

This volume contains a summary of hearth tax collected in parts of Dumfriesshire in 1695. It does not contain a list of householders.

Hearth tax records for Dunbartonshire

This volume contains a list of householders liable for hearth tax in Dunbartonshire in 1694.

Hearth tax records for East Lothian, volume 01

This volume contains a list of householders liable for hearth tax in parishes within the presbytery Dunbar in East Lothian in 1691.

Hearth tax records for East Lothian, volume 02

This volume contains a list of householders liable for hearth tax in parishes within the presbytery Haddington in East Lothian in 1691.

Hearth tax records for Fife, volume 1

This volume contains a list of householders liable for hearth tax in parishes within the presbytery Dunfermline, in Fife in 1694.

Hearth tax records for Fife, volume 2

This volume contains a list of householders liable for hearth tax in parishes within the presbyteries of Kirkcaldy, Cupar and St Andrews, in Fife in 1694.

Hearth tax records for Inverness-shire

This volume contains a summary of hearth tax collected in parts of Inverness-shire in 1694. It does not contain lists of householders, except for Inverness burgh and a list of poor in the parishes surveyed.

Hearth tax records for Kincardineshire

This volume contains a list of householders liable for hearth tax in Kincardineshire in 1694.

Hearth tax records for Kirkcudbrightshire

This volume contains a summary of hearth tax collected in Kirkcudbrightshire in 1694. It does not contain a list of householders.

Hearth tax records for Lanarkshire, volume 1

This volume contains a list of householders liable for hearth tax in Lanarkshire in 1694.

Hearth tax records for Lanarkshire, volume 2 (Lanark town)

This volume contains a list of householders liable for hearth tax in the town of Lanark in 1694.

Hearth tax records for Midlothian, volume 1

This volume contains a list of householders liable for hearth tax in Midlothian, excluding Edinburgh and Leith in 1694.

Hearth tax records for Midlothian, volume 2 (Edinburgh city)

This volume contains a list of householders liable for hearth tax in parishes within the city walls of Edinburgh in 1691.

Hearth tax records for Midlothian, volume 3 (Edinburgh and Leith)

This volume contains a list of householders liable for hearth tax in the parishes of North and South Leith, Edinburgh-Canongate, Edinburgh-West Kirk, and parts of Edinburgh outside the city walls in 1690.

Hearth tax records for Morayshire and Nairnshire

This volume contains a list of householders liable for hearth tax in Morayshire and Nairnshire in 1695.

Hearth tax records for Peeblesshire and Selkirkshire

This volume contains a summary of hearth tax collected in Peebleshire and Selkirkshire in 1694. It does not contain lists of householders.

Hearth tax records for Perthshire, volume 1

This volume contains a list of householders liable for hearth tax in parishes within the presbyteries of Dunblane and Auchterarder, and the parishes of Culross and Tuliallan, in Perthshire in 1694.

Hearth tax records for Perthshire, volume 2

This volume contains a list of householders liable for hearth tax in parishes within the presbyteries of Perth, Dunkeld and Meigle, in Perthshire in 1694.

Hearth tax records for Perthshire, volume 3

This volume contains a deposition regarding the hearth tax collection in parts of Perthshire in 1692. It does not include lists of householders.

Hearth tax records for Perthshire, volume 4

This volume contains an account of expenses incurred by the collectors of the hearth tax in Perthshire in 1691-2. It does not include lists of householders.

Hearth tax records for Renfrewshire

This volume contains a list of householders liable for hearth tax in Renfrewshire in 1694.

Hearth tax records for Roxburghshire

This volume contains a list of householders liable for hearth tax in Roxburghshire in 1694.

Hearth tax records for Stirlingshire

This volume contains a list of householders liable for hearth tax in Stirlingshire in 1694.

Hearth tax records for Sutherland

This volume contains a list of householders liable for hearth tax in Sutherland in 1694.

Hearth tax records for West Lothian, volume 1

This volume contains a list of householders liable for hearth tax in most of West Lothian in 1695. The parishes covered are Abercorn, Dalmeny, Kirkliston, Strathbrock, Ecclesmachan, Linlithgow landward, Livingston, Bathgate, Torphichen and Queensferry.

Hearth tax records for West Lothian, volume 2

This volume contains a list of householders liable for hearth tax in the parishes of Bo'ness, and Kinneil and Carriden, and the burgh of Linlithgow, in West Lothian in 1695.

Hearth tax records for Wigtownshire

This volume contains a list of householders liable for hearth tax in Wigtownshire in 1695. It is arranged by landed estate, not by parish.