Records of the Isle of Man Rolls Office: Tithe Parish Registers

Scope and Content

A collection of registers from different parishes, providing tithe estimates based on land valuations taken under the Tithe Commutation Act. With the exception of Rushen - for which the volume is absent - the whole island is covered.

Administrative / Biographical History

Tithe Commutation records were created as a result of activities carried out under an Act for the Commutation of Tithes in the Isle of Man in 1839 (The Tithe Commutation Act 1839).

The valuers responsible for gathering the information were nominated by agents representing the parishes, themselves elected to be agents by the Captain and landowners of each parish. There were four valuers nominated by the parish agents, and the valuers worked in pairs to gather the information of the land on the six sheadings of the island, with one pair responsible for three sheadings each. One pair of valuers was responsible for the valuation of land in the sheadings of Michael, Ayre and Garff, while the other pair of valuers had the responsibility of gathering the information of the sheadings of Glenfaba, Middle and Rushen.

In addition to the four valuers nominated by the parish agents, the Lieutenant Governor nominated a fifth valuer, to serve as chairman of the valuers and have the responsibility of periodically providing the Lieutenant Governor with reports relating to the proceedings of the valuers. All valuers had certain rights awarded to them to aid in their duties, including the right to enter land and the right to call upon people for inquiries.

The Tithe Commutation Act 1839 meant that agricultural tithes paid to the Church were commuted to an annual cash payment based on the valuation of property. Unlike English tithe plans of a similar date each property was surveyed and drawn separately. Although most date from circa 1840 some landowners submitted earlier plans. All landowners were required to furnish the valuers with a map, plan or survey of the extent, contents and bounds of any lands under their consideration. The valuers issued a number to every map, plan or survey they received.


Arranged by order of parish under survey.

Access Information

This series is open. For information on visiting the Isle of Man Public Record Office please see our website: .

Other Finding Aids

Please see our website for catalogues: .

Archivist's Note

Series level description created by James Holmes, UCM Intern, in May 2019 under supervision by Gavin Rowan, Records & Archive Officer.

Appraisal Information

Records selected for permanent preservation by Angela Haighton, Public Records Officer, in Sep 2015.

Custodial History

Records comprising this series were originally consigned on 25 Jan 1997 at the Record Office under Section 3(8) of the Public Record Act 1999. Records were fully transferred on 10 Sep 2015, under Section 3(4) of the Public Record Act 1999.


No accruals expected.

Related Material

Also held at the Isle of Man Public Record Office:

  • S3 – Records of the Isle of Man Rolls Office: Tithe Commutation Plans;
  • S107 – Records of the Isle of Man Rolls Office: Tithe Composition Book.