In most countries, tax records are difficult to locate, are rarely indexed, and give limited information. They are usually searched only after other sources have been exhausted. However, because so many Irish records (including tax records) were lost in 1922 when the Public Records Office burned, surviving tax records are particularly significant to Irish research.

Tax records are useful in Irish research because they reveal an individual's place of residence at a given time. As mentioned, knowing place and date of residence is extremely helpful in Irish research.

Irish tax records fall into two classes: pre- and post-1661 records. Pre-1661 records are of taxes created under the English feudal system and extracted by the crown. Post-1661 records are of taxes assessed and extracted by the local districts.

Many types of Irish taxes were assessed prior to the nineteenth century. The most important Irish tax records, however, are Tithe Applotment books and Griffith's Primary Valuation. Both are nineteenth-century sources and serve, to some extent, as census substitutes. Both are extremely useful in locating people and identifying the townland and parish in which they lived. Griffith's Primary Valuation can also be used to determine names of estate owners, making it possible to access estate records (see the “Land and Property” section of this outline).

Tithe Applotment Books

The tithe was a land-based tax exacted from rural Ireland between 1823 and 1837. The tax did not apply to inhabitants of the cities or larger towns. Though taken from people of all faiths, the tithe was used to support the Church of Ireland in rural areas. Tithe Applotment books record the name of the head of the household and the value of the property.

Griffith's Primary Valuation

Between 1848 and 1864, a valuation, called Griffith's Primary Valuation, was made of taxable property in every parish in Ireland. The valuation records list the name of the head of the household, the name of the landowner, the acreage of the plot, the value of the property, and the amount of tax assessed. The tax based on the property valuation was used to support the poor.

Valuation Books

After the primary valuation, later valuations were made throughout Ireland approximately every decade. Changes in ownership or tenancy as well as the types of information recorded in the original valuation (name of the head of the household, name of the landowner, acreage, and property value) were noted in the valuation books.

For more information on Tithe Applotment records, Griffith's Primary Valuation, and other valuation sources, see:

Grenham, John. “Land Records.” In Tracing Your Irish Ancestors: The Complete Guide. (See the “For Further Reading” section).

McCarthy, Tony. “Twelve Major Sources.” In The Irish Roots Guide (see the “For Further Reading” section).

For more information about Irish taxes and surviving tax records, see:

Falley, Margaret. Irish and Scotch-Irish Ancestral Research. (See the “For Further Reading” section).

The Family History Library's copies of Tithe Applotment books and Griffith's Primary Valuation are listed in the Locality Search of the catalog under IRELAND - LAND AND PROPERTY. Other valuation records are listed in the Locality Search under IRELAND, [COUNTY] - LAND AND PROPERTY.

The library's other taxation records are listed in the Locality Search of the catalog under the following headings:

IRELAND - TAXATIONIRELAND, [COUNTY] - TAXATIONIRELAND, [COUNTY], [TOWN or PARISH] - TAXATION