Land Tax records

This useful source can help you trace a missing ancestor – whether they were owners or tenants

Taxes have been levied in Britain since the Anglo-Saxon kings, with land being an obvious choice to gain funds from. However, land and property weren’t officially taxed until the end of the 17th century. The general rule of this land tax was that more money was paid by those who owned more land, with the lists created of those liable for tax also used to determine whether the holder could vote in elections. However, the records don’t just name those who owned houses, but also show the head of the household of any tenants living there. This was because the tax collectors making the records didn’t know if the person at the property who gave them the money was the owner or the tenant. Many tenants would have paid the tax for their landlord before claiming the money back.

The London Metropolitan Archives ( LMA) collection of , Land Tax Records, 1692-1932 on Ancestry.co.uk spans 240 years and includes thousands of entries

made annually. These are usually not as detailed as censuses, but they can act as a good substitute for discovering where people lived and for tracking their movements across the capital. Before the advent of printed returns in about 1815, the layout and content of the land assessments is highly idiosyncratic, however, they are still worth investigating.

Typically the forms show the name of the owner, tenant, type of property and tax rate. Later forms give the house number as well, while if the property is listed as a shop or factory it may give clues as to your ancestor’s occupation. This all contributes to the usefulness of these records for tracking your ancestors.