Chimney money
Encyclopedia
A hearth tax was a property tax
in certain countries during the medieval
and early modern period
, levied on each hearth
or family unit. It was calculated based on the number of hearth
s, or fireplace
s, within a municipal area.
Hearth tax was levied in the Byzantine Empire
from the 9th century, France
and England
from the 14th century, and finally in England, Scotland
and Ireland in the 17th century.
a tax on hearths, known as kapnikon, was first explicitly mentioned for the reign of Nicephorus I (802–811), although its context implies that it was already then old and established and perhaps it should be taken back to the 7th century AD. Kapnikon was a tax levied on households without exceptions for the poor.
.
It was passed by the Catalan General Courts so that the new tax would not only be levied on royal lands, but also on aristocratic and ecclesiastical dominions.
The way fogatges were levied and the census drafted depended on the Courts and very soon after it was assumed by the Generalitat
.
, gratuities, the upkeep of the palace
, his travels and his wardrobe, consumed the entirety of the royal income. The fouage (Latin
: focagium) was assessed on the basis of household
s and was usually paid by towns in a pre-arranged lump sum raised in any manner the locality chose to employ. It existed in certain French provinces, and became widespread in the 14th century when the royal finances were unable to bear the rising costs of war and state agents. In particular, fouages were levied in 1342 and 1349.
, hearth tax, also known as hearth money, chimney tax, or chimney money, was a tax
imposed by Parliament
in 1662, to support the Royal Household
of King Charles II
. Following the Restoration
of the monarchy in 1660, Parliament calculated that the Royal Household needed an annual income of £1,200,000. The hearth tax was a supplemental tax to make up the shortfall. It was considered easier to establish the number of hearths than the number of heads, hearths forming a more stationary measure than people. This form of taxation was new to England, but had precedents abroad. It generated considerable debate, but was supported by the economist Sir William Petty. The bill received Royal Assent
on 19 May 1662, with the first payment due on 29 September 1662, Michaelmas
.
One shilling
was liable to be paid for every firehearth or stove
, in all dwellings, houses, edifices or lodgings, and was payable at Michaelmas
, 29 September and on Lady Day
, 25 March. The tax thus amounted to two shilling
s per hearth or stove per year. The hearth tax was intended to be fair, in that it fell more heavily upon those with multiple or larger residences, but there were practical difficulties. The original bill did not distinguish between owners and occupiers and there were no exemption
s. The bill was subsequently amended so that the tax was paid by the occupying family or household. Further amendments introduced a number of exemptions.
Revenue generated in the first year was less than expected, so from 1663, the names and number of hearths were required to be listed even if non-liable. This additional detail has made the hearth tax documents useful to modern historians and researchers. From 1664, everybody with more than two hearths was liable, even if otherwise exempt, and there were clauses which reduced the scope for tax avoidance
.
What had started out as a simple idea, perceived to be fair, had become over-complicated and bureaucratic. It was administered by receivers known as "Chimney Men", aided by sub-collectors and petty constables. Exemption certificates had to be signed by a minister, a churchwarden
, or an overseer of the poor and two Justices of the Peace. It was clearly not targeting the wealthier people with multiple or larger properties, as originally intended. Wealthy landowners and landlords, who could best afford the tax, were exempt as the tax was now being paid by their tenants
. The landowners were often MPs or had links with the Royal Household and were seen as being in a good position to amend the original bill to their advantage. The hearth tax was therefore much resented by those upon whom it fell, typically the middle class
es. The tax was also resented because it entailed inspection of every dwelling by the sub-collectors and petty constables, who had legal authority to enter every property and inspect the number of hearths.
Some people stopped up their chimneys so that the tax was not due on them, but where this was discovered by the assessors the tax was doubled. On 31 July 1684, a fire in Churchill, Oxfordshire
, destroyed 20 houses and many other buildings, and killed four people. It was apparently caused by a baker who, to avoid chimney tax, had knocked through the wall from her oven to her neighbour's chimney.
Hearth tax was repealed by William and Mary
in 1689, at least in part as a bid for popularity after their accession to the throne as a result of the Revolution of 1688
.
It remained in force in the Kingdom of Ireland
, being the most convenient way to tax the poor, and was finally abolished in 1795 to prevent unrest inspired by the French First Republic
.
Property tax
A property tax is an ad valorem levy on the value of property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state or a municipality...
in certain countries during the medieval
Middle Ages
The Middle Ages is a periodization of European history from the 5th century to the 15th century. The Middle Ages follows the fall of the Western Roman Empire in 476 and precedes the Early Modern Era. It is the middle period of a three-period division of Western history: Classic, Medieval and Modern...
and early modern period
Early modern period
In history, the early modern period of modern history follows the late Middle Ages. Although the chronological limits of the period are open to debate, the timeframe spans the period after the late portion of the Middle Ages through the beginning of the Age of Revolutions...
, levied on each hearth
Hearth
In common historic and modern usage, a hearth is a brick- or stone-lined fireplace or oven often used for cooking and/or heating. For centuries, the hearth was considered an integral part of a home, often its central or most important feature...
or family unit. It was calculated based on the number of hearth
Hearth
In common historic and modern usage, a hearth is a brick- or stone-lined fireplace or oven often used for cooking and/or heating. For centuries, the hearth was considered an integral part of a home, often its central or most important feature...
s, or fireplace
Fireplace
A fireplace is an architectural structure to contain a fire for heating and, especially historically, for cooking. A fire is contained in a firebox or firepit; a chimney or other flue allows gas and particulate exhaust to escape...
s, within a municipal area.
Hearth tax was levied in the Byzantine Empire
Byzantine Empire
The Byzantine Empire was the Eastern Roman Empire during the periods of Late Antiquity and the Middle Ages, centred on the capital of Constantinople. Known simply as the Roman Empire or Romania to its inhabitants and neighbours, the Empire was the direct continuation of the Ancient Roman State...
from the 9th century, France
France
The French Republic , The French Republic , The French Republic , (commonly known as France , is a unitary semi-presidential republic in Western Europe with several overseas territories and islands located on other continents and in the Indian, Pacific, and Atlantic oceans. Metropolitan France...
and England
England
England is a country that is part of the United Kingdom. It shares land borders with Scotland to the north and Wales to the west; the Irish Sea is to the north west, the Celtic Sea to the south west, with the North Sea to the east and the English Channel to the south separating it from continental...
from the 14th century, and finally in England, Scotland
Scotland
Scotland is a country that is part of the United Kingdom. Occupying the northern third of the island of Great Britain, it shares a border with England to the south and is bounded by the North Sea to the east, the Atlantic Ocean to the north and west, and the North Channel and Irish Sea to the...
and Ireland in the 17th century.
Byzantine Empire
In the Byzantine EmpireByzantine Empire
The Byzantine Empire was the Eastern Roman Empire during the periods of Late Antiquity and the Middle Ages, centred on the capital of Constantinople. Known simply as the Roman Empire or Romania to its inhabitants and neighbours, the Empire was the direct continuation of the Ancient Roman State...
a tax on hearths, known as kapnikon, was first explicitly mentioned for the reign of Nicephorus I (802–811), although its context implies that it was already then old and established and perhaps it should be taken back to the 7th century AD. Kapnikon was a tax levied on households without exceptions for the poor.
Catalonia
The fogatge was a direct tax created during the reign of Peter III of AragonPeter III of Aragon
Peter the Great was the King of Aragon of Valencia , and Count of Barcelona from 1276 to his death. He conquered Sicily and became its king in 1282. He was one of the greatest of medieval Aragonese monarchs.-Youth and succession:Peter was the eldest son of James I of Aragon and his second wife...
.
It was passed by the Catalan General Courts so that the new tax would not only be levied on royal lands, but also on aristocratic and ecclesiastical dominions.
The way fogatges were levied and the census drafted depended on the Courts and very soon after it was assumed by the Generalitat
Generalitat de Catalunya
The Generalitat of Catalonia is the institution under which the autonomous community of Catalonia is politically organised. It consists of the Parliament, the President of the Generalitat of Catalonia and the Government of Catalonia....
.
France
In the 1340s especially, the King of France's personal expenditure on dowriesDowry
A dowry is the money, goods, or estate that a woman brings forth to the marriage. It contrasts with bride price, which is paid to the bride's parents, and dower, which is property settled on the bride herself by the groom at the time of marriage. The same culture may simultaneously practice both...
, gratuities, the upkeep of the palace
Hôtel particulier
In French contexts an hôtel particulier is an urban "private house" of a grand sort. Whereas an ordinary maison was built as part of a row, sharing party walls with the houses on either side and directly fronting on a street, an hôtel particulier was often free-standing, and by the 18th century it...
, his travels and his wardrobe, consumed the entirety of the royal income. The fouage (Latin
Latin
Latin is an Italic language originally spoken in Latium and Ancient Rome. It, along with most European languages, is a descendant of the ancient Proto-Indo-European language. Although it is considered a dead language, a number of scholars and members of the Christian clergy speak it fluently, and...
: focagium) was assessed on the basis of household
Household
The household is "the basic residential unit in which economic production, consumption, inheritance, child rearing, and shelter are organized and carried out"; [the household] "may or may not be synonymous with family"....
s and was usually paid by towns in a pre-arranged lump sum raised in any manner the locality chose to employ. It existed in certain French provinces, and became widespread in the 14th century when the royal finances were unable to bear the rising costs of war and state agents. In particular, fouages were levied in 1342 and 1349.
Stuart period
In EnglandEngland
England is a country that is part of the United Kingdom. It shares land borders with Scotland to the north and Wales to the west; the Irish Sea is to the north west, the Celtic Sea to the south west, with the North Sea to the east and the English Channel to the south separating it from continental...
, hearth tax, also known as hearth money, chimney tax, or chimney money, was a tax
Duty (economics)
In economics, a duty is a kind of tax, often associated with customs, a payment due to the revenue of a state, levied by force of law. It is a tax on certain items purchased abroad...
imposed by Parliament
Parliament of England
The Parliament of England was the legislature of the Kingdom of England. In 1066, William of Normandy introduced a feudal system, by which he sought the advice of a council of tenants-in-chief and ecclesiastics before making laws...
in 1662, to support the Royal Household
Royal Households of the United Kingdom
The Royal Households of the United Kingdom are the organised offices and support systems for the British Royal Family, along with their immediate families...
of King Charles II
Charles II of England
Charles II was monarch of the three kingdoms of England, Scotland, and Ireland.Charles II's father, King Charles I, was executed at Whitehall on 30 January 1649, at the climax of the English Civil War...
. Following the Restoration
English Restoration
The Restoration of the English monarchy began in 1660 when the English, Scottish and Irish monarchies were all restored under Charles II after the Interregnum that followed the Wars of the Three Kingdoms...
of the monarchy in 1660, Parliament calculated that the Royal Household needed an annual income of £1,200,000. The hearth tax was a supplemental tax to make up the shortfall. It was considered easier to establish the number of hearths than the number of heads, hearths forming a more stationary measure than people. This form of taxation was new to England, but had precedents abroad. It generated considerable debate, but was supported by the economist Sir William Petty. The bill received Royal Assent
Royal Assent
The granting of royal assent refers to the method by which any constitutional monarch formally approves and promulgates an act of his or her nation's parliament, thus making it a law...
on 19 May 1662, with the first payment due on 29 September 1662, Michaelmas
Michaelmas
Michaelmas, the feast of Saint Michael the Archangel is a day in the Western Christian calendar which occurs on 29 September...
.
One shilling
Shilling
The shilling is a unit of currency used in some current and former British Commonwealth countries. The word shilling comes from scilling, an accounting term that dates back to Anglo-Saxon times where it was deemed to be the value of a cow in Kent or a sheep elsewhere. The word is thought to derive...
was liable to be paid for every firehearth or stove
Stove
A stove is an enclosed heated space. The term is commonly taken to mean an enclosed space in which fuel is burned to provide heating, either to heat the space in which the stove is situated or to heat the stove itself, and items placed on it...
, in all dwellings, houses, edifices or lodgings, and was payable at Michaelmas
Michaelmas
Michaelmas, the feast of Saint Michael the Archangel is a day in the Western Christian calendar which occurs on 29 September...
, 29 September and on Lady Day
Lady Day
In the western Liturgical year, Lady Day is the traditional name of the Feast of the Annunciation of the Blessed Virgin in some English speaking countries. It is the first of the four traditional English quarter days. The "Lady" was the Virgin Mary. The term derives from Middle English, when some...
, 25 March. The tax thus amounted to two shilling
Shilling
The shilling is a unit of currency used in some current and former British Commonwealth countries. The word shilling comes from scilling, an accounting term that dates back to Anglo-Saxon times where it was deemed to be the value of a cow in Kent or a sheep elsewhere. The word is thought to derive...
s per hearth or stove per year. The hearth tax was intended to be fair, in that it fell more heavily upon those with multiple or larger residences, but there were practical difficulties. The original bill did not distinguish between owners and occupiers and there were no exemption
Tax exemption
Various tax systems grant a tax exemption to certain organizations, persons, income, property or other items taxable under the system. Tax exemption may also refer to a personal allowance or specific monetary exemption which may be claimed by an individual to reduce taxable income under some...
s. The bill was subsequently amended so that the tax was paid by the occupying family or household. Further amendments introduced a number of exemptions.
| Exemptions from the Hearth Tax |
|---|
| Not paying Poor or Church Rates |
| Inhabiting a house, tenement or land worth less than 20 shillings (£1) rent per annum |
| Assets worth less than £10 |
| Private ovens, furnaces, kilns and blowing houses |
| Hospitals and almshouses where revenue less than £100 per annum |
Revenue generated in the first year was less than expected, so from 1663, the names and number of hearths were required to be listed even if non-liable. This additional detail has made the hearth tax documents useful to modern historians and researchers. From 1664, everybody with more than two hearths was liable, even if otherwise exempt, and there were clauses which reduced the scope for tax avoidance
Tax avoidance
Tax avoidance is the legal utilization of the tax regime to one's own advantage, to reduce the amount of tax that is payable by means that are within the law. The term tax mitigation is a synonym for tax avoidance. Its original use was by tax advisors as an alternative to the pejorative term tax...
.
What had started out as a simple idea, perceived to be fair, had become over-complicated and bureaucratic. It was administered by receivers known as "Chimney Men", aided by sub-collectors and petty constables. Exemption certificates had to be signed by a minister, a churchwarden
Churchwarden
A churchwarden is a lay official in a parish church or congregation of the Anglican Communion, usually working as a part-time volunteer. Holders of these positions are ex officio members of the parish board, usually called a vestry, parish council, parochial church council, or in the case of a...
, or an overseer of the poor and two Justices of the Peace. It was clearly not targeting the wealthier people with multiple or larger properties, as originally intended. Wealthy landowners and landlords, who could best afford the tax, were exempt as the tax was now being paid by their tenants
Leasehold estate
A leasehold estate is an ownership of a temporary right to land or property in which a lessee or a tenant holds rights of real property by some form of title from a lessor or landlord....
. The landowners were often MPs or had links with the Royal Household and were seen as being in a good position to amend the original bill to their advantage. The hearth tax was therefore much resented by those upon whom it fell, typically the middle class
Middle class
The middle class is any class of people in the middle of a societal hierarchy. In Weberian socio-economic terms, the middle class is the broad group of people in contemporary society who fall socio-economically between the working class and upper class....
es. The tax was also resented because it entailed inspection of every dwelling by the sub-collectors and petty constables, who had legal authority to enter every property and inspect the number of hearths.
Some people stopped up their chimneys so that the tax was not due on them, but where this was discovered by the assessors the tax was doubled. On 31 July 1684, a fire in Churchill, Oxfordshire
Churchill, Oxfordshire
Churchill is a village and civil parish about southwest of Chipping Norton, Oxfordshire in the Cotswolds Area of Outstanding Natural Beauty.-History:...
, destroyed 20 houses and many other buildings, and killed four people. It was apparently caused by a baker who, to avoid chimney tax, had knocked through the wall from her oven to her neighbour's chimney.
Hearth tax was repealed by William and Mary
William and Mary
The phrase William and Mary usually refers to the coregency over the Kingdoms of England, Scotland and Ireland, of King William III & II and Queen Mary II...
in 1689, at least in part as a bid for popularity after their accession to the throne as a result of the Revolution of 1688
Glorious Revolution
The Glorious Revolution, also called the Revolution of 1688, is the overthrow of King James II of England by a union of English Parliamentarians with the Dutch stadtholder William III of Orange-Nassau...
.
It remained in force in the Kingdom of Ireland
Kingdom of Ireland
The Kingdom of Ireland refers to the country of Ireland in the period between the proclamation of Henry VIII as King of Ireland by the Crown of Ireland Act 1542 and the Act of Union in 1800. It replaced the Lordship of Ireland, which had been created in 1171...
, being the most convenient way to tax the poor, and was finally abolished in 1795 to prevent unrest inspired by the French First Republic
French First Republic
The French First Republic was founded on 22 September 1792, by the newly established National Convention. The First Republic lasted until the declaration of the First French Empire in 1804 under Napoleon I...
.