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The Subsidy (‘relief’) of 20 February 1559

Parliament opened on 25 January 1559, and on 20 February the commons granted a subsidy to be levied over two years.  For the first time, payment of the subsidy was to be made in two unequal payments, the greater amount to be paid first, an arrangement which was to become a recurrent feature throughout the reign of both Elizabeth I and James I.  Individuals with moveable goods worth £5 or more, paid 20d. per pound in the first year, and 12d. per pound in the second.  Aliens were to pay the double rate of 3s.4d. per pound in the first year and 2s. per pound in the second.  On land, the minimum threshold of liability was 20s. per annum.  Native-born persons paid 2s.8d. per pound in the first year, and 16d. per pound in the second, while aliens paid double, 5s.4d. and 2s.8d. respectively.  Aliens not liable in either category were subject to a poll tax of 4d. in each year.  The statute set out that the first payment was to be assessed by 30 April 1559, certified at the Exchequer by 31 May 1559 and paid by 24 June 1559, although Herefordshire documents give a payment date of 1 September 1559, which might suggest an altered date of payment in some cases.  The second was to be assessed by 20 January 1560, certified by 20 February 1560, and paid by 1 March 1560. 

Source: TNA E179 database.