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The Land Tax Assessments list the owners, in England and Wales, of property worth 40s. Or more in annual income, and often the occupying tenants as well. From c.1780 to 1832 they were used to establish voting qualifications and are usually found in Quarter Sessions records. For 1798 there is a nationwide assessment in the P.R.O. There are also many pre-1780 lists, and the tax and its records continued until the mid-20th century. LTA records for Scotland are also included.

Perhaps the most notorious of 18th century taxes, the Window Tax, has left few records, but those lists of taxpayers that are known to survive, identified in a recent nationwide survey, are incorporated in the Guide.