page_title: Hearth tax
section_title: Scotland
hierarchical_section_title: Hearth tax / History / Scotland
caption_attribution_description: English: The hearth remains in the Glenmore derelict cottage.
context_page_description: A hearth tax was a property tax in certain countries during the medieval and early modern period, levied on each hearth, thus by proxy on wealth. It was calculated based on the number of hearths, or fireplaces, within a municipal area and is considered among the first types of progressive tax.
  Hearth tax was levied in the Byzantine Empire from the 9th century, France and England from the 14th century, and finally in Scotland and Ireland in the 17th century.
context_section_description: In 1690 the Parliament of Scotland granted a tax of 14 shillings on every hearth, payable by both landowners and tenants, to raise money for the army with only hospitals and the poor living on parish charity being exempt, the tax being collected from 1691-1695.
caption: Derelict cottage hearth in Scotland
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