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===14th century=== {{Main|Poll Tax of 1379}} The Hilary Parliament, held between January and March 1377, levied a poll tax in 1377 to finance the [[Hundred Years War|war against France]] at the request of [[John of Gaunt]] who, since [[King Edward III]] was mortally sick, was the de facto head of government at the time. This tax covered almost 60% of the population, far more than lay subsidies had earlier. It was levied two more times, in [[Poll Tax of 1379|1379]] and 1381. Each time the taxation basis was slightly different. In 1377, every lay person over the age of 14 years who was not a beggar had to pay a [[groat (coin)|groat]] (4d) to the Crown. By 1379 that had been graded by social class, with the lower age limit changed to 16, and to 15 two years later. The levy of 1381 operated under a combination of both flat rate and graduated assessments. The minimum amount payable was set at 4d, however tax collectors had to account for a 12d a head mean assessment. Payments were therefore variable; the poorest would theoretically pay the lowest rate, with the deficit being met by a higher payment from those able to afford it.<ref>See {{cite thesis |first=Carolyn Christine |last=Fenwick |title=The English Poll Taxes of 1377, 1379 and 1381: A Critical Examination of the Returns |publisher=London School of Economics and Political Science (University of London) |type=PhD thesis |year=1983 |url=https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.263359 |access-date=16 August 2020 |archive-date=4 February 2021 |archive-url=https://web.archive.org/web/20210204072031/https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.263359 |url-status=dead }}</ref> The 1381 tax has been credited as one of the main reasons behind the [[Peasants Revolt|Peasants' Revolt]] in that year, due in part to attempts to restore feudal conditions in rural areas.
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