Hearth Tax Act 1662

E548709

The Hearth Tax Act 1662 was a Restoration-era English law that imposed a controversial tax based on the number of hearths or fireplaces in a dwelling, becoming a significant and unpopular source of royal revenue.

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Statements (49)

Predicate Object
instanceOf Act of Parliament of England
tax law
appliesTo England NERFINISHED
Wales NERFINISHED
collectionMethod door-to-door inspection of hearths
use of tax collectors and sub-farmers
controversy association with arbitrary royal power
burden on poorer householders
required entry into private homes to count hearths
country Kingdom of England
dateEnacted 1662-05-19
documentedIn Statutes of the Realm NERFINISHED
effect contributed to distrust of Stuart monarchy
encouraged concealment or blocking of hearths
generated a regular stream of royal revenue
provoked widespread popular resentment
enactedInPeriod English Restoration NERFINISHED
enactedUnderMonarch Charles II of England NERFINISHED
exemptionCategory certain charitable institutions
industrial hearths in some cases
the poorest householders
field economic history of England
legal history
governingBody Parliament of England NERFINISHED
inspiredBy earlier continental hearth taxes
languageOfDocument English
legacy example of early modern fiscal intrusion into private households
important source for historical demographic and housing studies
legalForm statute
motivatedBy need to provide Charles II with stable income independent of Parliament
nickName chimney money
perceivedAs intrusive
regressive
unpopular
politicalContext Restoration settlement of royal finances
purpose to raise regular revenue for the Crown
relatedTo Restoration of Charles II NERFINISHED
post–English Civil War fiscal reforms
repealContext aftermath of the Glorious Revolution
repealed yes
repealedBy William III and Mary II government NERFINISHED
repealYear 1689
revenueRecipient English Crown NERFINISHED
shortDescription Restoration-era English statute imposing a tax on hearths and fireplaces
taxBase number of fireplaces in a dwelling
number of hearths in a dwelling
taxType direct tax
household tax
yearEnacted 1662

Referenced by (1)

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Cavalier Parliament enacts Hearth Tax Act 1662