The Tithe Applotment Books: About the Records
Tithes were a tax on agricultural produce which was payable by the occupiers of agricultural land. They were the main source of income for the parish clergy of the Church of Ireland (the largest Protestant church and the church established by law). However, in many parishes a large part of the tithes were ‘appropriate’, which meant that they were payable to a bishop, cathedral chapter or other ecclesiastical recipient, or were ‘impropriate’, which generally meant that they were payable to a local landowner. The parishes used in the Tithe Applotment Books are civil or Church of Ireland parishes, which often differ in name and territory from Catholic parishes,
Acts of Parliament of 1823 and 1832 provided for the conversion of tithes into a fixed charge on land, and specified the average price of wheat or oats in the parish in the seven years before 1821 as the basis on which the tithes would be calculated. They also extended the application of tithes to pasture, where previously they had been levied only on tillage.