The Hearth Tax was based on legislation of 1622 to raise money for the government; 2 shillings was levied on each hearth or fireplace.

Arranged by county and parish the rolls name only householders and townland and the number of hearths on which he was taxed.

Most houses recorded had only one hearth, but substantial houses had several.

The rolls cannot be taken as a complete record of every household as it seems that many avoided paying the tax.