The Tithe Applotment books provide a record of the tithable land in each parish and were compiled in accordance with the Irish Tithe Composition Acts passed between 1823 & 1838. The purpose was to make an assessment of land values for the payment of tithes which was a tax levied on land, but not dwellings or out-offices, for the support of the church.
A tithe was a tax paid to Established Church (Church of Ireland), calculated as one-tenth of the rateable value of one’s agricultural produce. Information was recorded under the following headings:
The return was made for each townland within a civil parish within a barony.
The tithe system pre-dates the Reformation. After that they were applied to the upkeep of the minority Established/Church of Ireland church.
Although an excellent genealogical source, it was only concerned with tithe payers, thus excluding other classes such as cottiers, landless people and those living in urban settlements. It is important to remember that only persons occupying upwards of 5 acres of land were liable for tithes. It cannot be considered a comprehensive record.