Editing Tithe (section)

====End of the tithing system====
The system gradually ended with the [[Tithe Commutation Act 1836]], whose long-lasting Tithe Commission replaced them with a commutation payment, land award and/or rentcharges to those paying the commutation payment and took the opportunity to map out (apportion) residual [[chancel repair liability]] where the rectory had been appropriated during the medieval period by a religious house or college. Its records giving a snapshot of land ownership in most parishes, the Tithe Files, are a socio-economic history resource. The rolled-up payment of several years' tithe would be divided between the tithe-owners as at the date of their extinction.<ref name=na>[http://www.nationalarchives.gov.uk/help-with-your-research/research-guides/tithes/ How to look for records of Tithes –  The History of Tithes] The National Archives</ref>

This commutation reduced problems to the ultimate payers by effectively folding tithes in with rents however, it could cause transitional money supply problems by raising the transaction demand for money. Later the decline of large landowners led [[leasehold estate|tenants]] to become [[freehold (English law)|freeholders]] and again have to pay directly; this also led to renewed objections of principle by non-[[Anglican]]s.<ref>One account of the objections in the 1920s and 1930s appears in the book ''The Tithe War'' by [[Doreen Wallace]] (London: Gollancz, 1934).</ref> It also kept intact a system of chancel repair liability affecting the minority of parishes where the rectory had been lay-appropriated. The precise land affected in such places hinged on the content of documents such as the content of deeds of merger and apportionment maps.<ref name=na/>

=====Tithe redemption=====
{{Infobox UK legislation
| short_title           = Tithe Act 1936
| type                  = Act
| parliament            = Parliament of the United Kingdom
| long_title            = An Act to extinguish tithe rentcharge and extraordinary tithe rentcharge, and to make provision with respect to the compensation of the owners thereof and rating authorities and to the liabilities of the owners of land charged therewith in respect of the extinguishment thereof; to reduce the rate at which tithe rentcharge is to be payable pending its extinguishment and to make provision with respect to the recovery of arrears thereof; to make provision for the redemption and extinguishment of corn rents and similar payments; and for purposes connected with the matters aforesaid.
| year                  = 1936
| citation              = [[26 Geo. 5 & 1 Edw. 8]]. c. 43
| introduced_commons    = 
| introduced_lords      = 
| territorial_extent    = 
| royal_assent          = 31 July 1936
| commencement          = 
| expiry_date           = 
| repeal_date           = 
| amends                = 
| replaces              = {{ubli|[[Tithe Act 1837]]|[[Extraordinary Tithe Redemption Act 1886]]|[[Extraordinary Tithe Act 1897]]}}
| amendments            = 
| repealing_legislation = 
| related_legislation   = 
| status                = amended
| legislation_history   = 
| theyworkforyou        = 
| millbankhansard       = 
| original_text         = https://www.legislation.gov.uk/ukpga/Geo5and1Edw8/26/43/contents/enacted
| revised_text          = 
| use_new_UK-LEG        = 
| UK-LEG_title          = Tithe Act 1936
| collapsed             = yes
}}
{{Infobox UK legislation
| short_title           = Tithe Act 1951
| type                  = Act
| parliament            = Parliament of the United Kingdom
| long_title            = An Act to provide, in lieu of the obligation imposed by the Tithe Act, 1936, to register all annuities charged thereby, for registration in selected districts, to amend and to repeal certain provisions of that Act, and to make further provision with respect to certain matters connected therewith.
| year                  = 1951
| citation              = [[14 & 15 Geo. 6]]. c. 62
| introduced_commons    = 
| introduced_lords      = 
| territorial_extent    = 
| royal_assent          = 1 August 1951
| commencement          = 
| expiry_date           = 
| repeal_date           = 
| amends                = 
| replaces              = 
| amendments            = 
| repealing_legislation = 
| related_legislation   = 
| status                = amended
| legislation_history   = 
| theyworkforyou        = 
| millbankhansard       = 
| original_text         = https://www.legislation.gov.uk/ukpga/Geo6/14-15/62/contents/enacted
| revised_text          = 
| use_new_UK-LEG        = 
| UK-LEG_title          = Tithe Act 1951
| collapsed             = yes
}}

Rent charges in lieu of abolished English tithes paid by landowners were converted by a public outlay of money under the '''{{visible anchor|Tithe Act 1936}}''' ([[26 Geo. 5 & 1 Edw. 8]]. c. 43) into [[annuity (financial contracts)|annuities]] paid to the state through the Tithe Redemption Commission. Such payments were transferred in 1960 to the Board of [[Inland Revenue]], and those remaining were terminated by the [[Finance Act 1977]].

The '''{{visible anchor|Tithe Act 1951}}''' ([[14 & 15 Geo. 6]]. c. 62) established the compulsory redemption of English tithes by landowners where the annual amounts payable were less than £1, so abolishing the bureaucracy and costs of collecting small sums of money.