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Poll Tax rolls of 1695 and Hearth Tax records of 1691

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Grenadier, 42nd or Highland Regiment
The Local Studies Library has copies of the local Poll Tax rolls of 1695 and Hearth Tax records of 1691.

The Poll Tax of 1695
This tax was designed to be an efficient way of raising funds for the armed forces. It was specifically used to pay arrears of wages owed to the army and debts owed by the country. The levy was set at 6 shillings Scots, per head. The only exceptions were:
  • children under 16
  • those living on charity


Additional payments had to be made by cottars, servants, tenants and tradesmen. All those liable to pay are listed, as well as their status and address. There is an index for each parish as well as a place index.

The Hearth Tax of 1691
Also introduced to raise money for the armed forces, it was hoped that this tax would raise £10,000 Scots by levying 14 shillings Scots per hearth. The collection of this tax was finally completed four years later in March 1695. The local Hearth Tax records contain an index of names but only householders are named on the list.

You can find out more about Scottish Poll Taxes, using -

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