Poll taxes were imposed in 1694, 1695 and twice in 1698 to pay off the debts and arrears of the army and navy. Payment was graduated at the rate of 6 shillings and upwards according to rank and means; only the poor and children under 16 were exempt. The collectors of the poll tax faced similar difficulties to those of the hearth tax and the records are incomplete. Arranged by county and parish, the amount of information provided varies from list to list (NRS reference E70). Some lists name children and servants.
The poll tax tax rolls from Exchequer records, along with some of the assessed tax rolls are available online on the ScotlandsPlaces website.
| Place |
Description |
NRS reference |
|
Aberdeenshire
|
Aberdeenshire parishes 1694 (Kearn only) and 1698
|
GD52/6-8
|
|
Argyllshire
|
Argyll parishes 1698-9 are in Inveraray Sheriff Court records
|
SC54/20/1
|
|
Ayrshire
|
1698-9
|
E70/1
|
|
Berwickshire
|
1695
|
GD86/770A and GD158/679
|
|
Berwickshire
|
Lauder parish only, 1698
|
E70/2
|
|
East Lothian
|
Dirleton parish only, 1698
|
E70/3
|
|
Edinburgh, Canongate and Leith
|
1694-8
|
E70/4
|
|
Fife
|
1698-9
|
E70/5
|
|
Fife
|
Copies of a 1696 list for the parish of Anstruther Wester and St Andrews
|
RH2/1/68
|
|
Inverness-shire
|
1699
|
E70/6
|
|
Lanarkshire
|
1695-[1700]
|
E70/7
|
|
Midlothian
|
1694-5
|
E70/8 (see also E70/4)
|
|
Nairnshire
|
1698-9
|
E70/9
|
|
Orkney
|
1693-6
|
RH9/15/175
|
|
Orkney
|
Kirkwall parish only, 1698
|
E70/10
|
|
Perthshire
|
1696
|
GD56/128
|
|
Perthshire
|
1698-9
|
E70/11
|
|
Perthshire
|
Errol parish only, 1696
|
GD316/10
|
|
Perthshire
|
Dunning parish only, 1696
|
GD56/128
|
|
Renfrewshire
|
1694-6
|
E70/12
|
|
Selkirkshire
|
Selkirk burgh and parish, 1694-5
|
GD178/6/1-3
|
|
West Lothian
|
1694-6
|
E70/13
|
|
Wigtownshire
|
1699
|
E70/14
|
Poll Tax rolls in Exchequer and other records
