Lay Subsidy Rolls

Lay subsidy rolls are taxation records. They tend to relate to more prosperous households. The rolls are arranged by county, and then by regions within the county, often referred to as wapentakes (or hundreds). The subsidies include the hearth tax returns of 1662 to 1674.

The generally record a round of taxation often to fund a military campaign. The tax was imposed on moveable property as well as land, based on the reputed value of the estates of individuals. For example the rate at one time was fixed as 4s for land and 2s 8d for goods. Clerical property and the property of the poor was exempted. Tax was also sometimes referred to as ‘Tenths’ or ‘Fifteenths’. Lists were compiled by assessors of those who were eligible to pay the tax.

Lay subsidies relate to taxation of the common people or laity. There were also clerical subsidies.

The earlier documents are in Latin.

Between 1290-1334, the names of the people paying the tax, usually the freeholder, were entered on a roll. The rate of the tax was given at the head of the roll. The amount assessed depended on how much money the Crown needed for various military campaigns in France, Scotland and Wales. Rolls were arranged village by village and listed the names of the individuals responsible to pay the tax.

From 1334 to about 1542, the total quotas were listed along with place names; no individuals were recorded.

The Great Subsidy of 1524-5 lists all people over the age of 16 years with income from land or with taxable goods worth £2 per annum, or with annual wages of £1 or more.

The lay subsidies cover the period 1332 to the seventeenth century.

The lay subsidies can be helpful to place an individual in a specific parish at a given time. There are instances where escaped the assessment. There is evidence that some rolls appeared to contain only a fraction of the population. They show relative wealth of individuals, and crafts and trades.

Subsidy Rolls are held at The National Archives, Kew (class E 179). Extant items cover the time period for approximately 1154 to 1700 (or 1275 to 1665). They are sub-divided into two series: Lay and Clerical. They might also be found via county record offices.

For Farndales research we are mainly interested in the Yorkshire Lay Subsidies. We are generally looking at the North Riding. Farndale lies in the wapentake of Ryedale (sometimes Rydale). But Farndales who had left Farndale the place, might be found in such places as the Wapentakes of Langbaurgh or elsewhere.

We are particularly interested in the Lay Subsidy of 1301, during the reign of Edward I.