The Tithe Applotment (1823-37) is a standard resource in Irish genealogical research. However, what about those who refused to pay the tithe? Remember, the Tithe went for the support and upkeep of the state religion which was the Protestant Church of Ireland. Persons of all faiths had to pay. The church was responsible for the upkeep of the parish and the poor. Yet, to have funds be demanded for the support of a church that many people resented led to the Tithe War (1831-38).
In 1830-31 an increasing number of people in particular counties refused to pay their tithes. Due to the loss of revenue by the Church of Ireland clergy, the Government set up the Clergy Relief Fund in 1831. There the clergymen would claim loss revenue based upon a person who refused to pay.
For genealogical purposes, the Tithe Defaulters list would preserve the name of the defaulter, where they lived, or representatives if deceased, and how much was owed. The records include 1,061 pages, 29,027 names from 232 parishes. Defaulter statistics from counties represented are as follows: Carlow (437), Cork (2,115), Kerry (20), Kilkenny (10,263), Laois (360), Limerick (851), Louth (965), Meath (36), Offaly (23), Tipperary (9,346), Waterford (1,838) and Wexford (2,719).
The Tithe Defaulters (1831) list can be found on several websites. IrishOrigins: www.irishorigins.com has an excellent database and background to the source. I have utilized their historical survey in presenting this blog. Another excellent presentation and database is on FindMyPast.ie: www.findmypast.ie Both of these are subscription websites.
If you have ancestors in counties such as Cork, Kilkenny, Tipperary, Waterford and Wexford in the 1831, then be aware these had the highest concentration of tithe defaulters. This source may help you to document them due to the lack of an 1831 Census.