Church-rates, in England, a tax or assessment laid on the parishioners and occupiers of land within a parish, by a majority of their own body in vestry assembled, for the purpose of upholding and repairing the fabric of the church and the belfry, the bells, seats, and ornaments, the church-yard fence, and the expenses (other than those of maintaining the minister) incident to the celebration of divine service. The parishioners are convened for this purpose by the Churchwardens (q.v.). The Chancel (q.v.) being regarded as belonging peculiarly to the clergy, the expense of maintaining it is laid on the rector in receipt of the great tithes, though custom frequently lays this burden also on the parishioners, as in London and elsewhere.
The church-rate was anciently a charge on parishioners in respect of their lands, according to their area and the stock thereon, but it was a personal, not a real charge; and every bishop was bound to contribute to the repair of the public 'baptismal churches' of his diocese (i.e. churches with public baptistries annexed to them). The responsibility of the parishioners for the repair of their parish church is recognised as early as 1018 by a law of King Canute, enacting that 'all folk shall of right help the church-bot,' which was the sum levied for repairs of churches. The care of the fabric of the church, and the due administration of its offices, are laid upon the minister and the churchwardens conjointly, and the latter may be proceeded against by citation in the ecclesiastical courts, should they neglect these duties. But there is no legal mode of compelling the parishioners as a body to provide the rate; and this circumstance has occasioned much difficulty in imposing the tax in parishes in which dissent is prevalent, and has led to many churches falling into a partially ruinous condition. The proper criterion for the amount of church-rates is a valuation of the property within the parish, grounded on the rent that a tenant would be willing to pay for it. Glebe land, the possessions of the crown in the actual occupation of the sovereign, and places of public worship, are not liable for church-rates; but there is no other exception as regards immovable property, and in some parishes custom even extends it to stock-in-trade. It has been often decided in the courts that a retrospective church-rate—i.e. a rate for expenses previously incurred—cannot be validly imposed. Much difficulty has been experienced in recovering the rates imposed by the parish on individuals refusing to pay. Previous to 53 Geo. III. chap. 127, the only mode was by suit in the ecclesiastical court. That statute, however, in all cases under £10, empowered the justices of the peace of the county where the church was situated, on complaint of the churchwardens, to inquire into the merits of the case, and order payment. Against the decision of the justices an appeal lies to the quarter-sessions. In 1868 an end was put to all parochial contentions by enacting that no suit or proceeding should thereafter be allowed in any court to enforce or compel payment of a church-rate, except where a local act authorised this rate. But except so far as related to the compulsory payment of these rates, the churchwardens might, as before, make, assess, receive, and deal with such rates. In each district parish the inhabitants may treat their own church as if it were their parish church, and make and receive rates for the repair of the same. A body of trustees may now be appointed in each parish to receive contributions for ecclesiastical purposes in the parish. The result of this act of 31 and 32 Vict. chap. 109, is thus not to abolish church-rates, but rather to convert them into voluntary payments; allowing, as it does, all faithful adherents of the church to contribute, as before, to the repairs of their own churches. But it has been found practically inapplicable, and its enabling clauses are rarely acted on, so that voluntary contributions have in nearly all cases been substituted for rates.
In Scotland the burden of upholding extra-burghal parish churches is imposed on the parish heritors; and where the parish is partly within burgh and partly in the country, the expense must be borne by heritors and proprietors of houses, in proportion to their real rent. See SCOTLAND (CHURCH OF); also DISSENTERS, PARISH, HERITORS, FEUARS. In Ireland church-rates were abolished in 1823.