The "Lay Subsidy" or Poll Tax of 1379 was granted by the spring parliament of the twelve year old king Richard II. Unlike the poll tax of Edward III two years earlier, which was a tax of 4d a head on all the population over twelve, this tax was graded from 10 marks for the Duke of Lancaster, down to 4d for a labouring man. Nevertheless, the 32 entries for Pudsey are all classed at the lowest rate.
The entries for Calverley below do not include the amount levied.