This tax was levied from 1662 to 1689, though the list of taxpayers only survive, and then spasmodically, from 1662 to 1674. The records are useful to the family historian in that they indicate the size of the house, and thus the degree of affluence or otherwise of our ancestors.
Persons with houses worth less than 20/- per annum were exempt, as were those in receipt of poor relief. Otherwise 2/- per hearth was payable.
Exact details of the records surviving in the PRO (Public Record Office) and else where, plus published and other copies can be found in Hearth Tax returns, other Later Stuart Tax Lists and Associated Oath Rolls by Jeremy Gibson. FFHS