The rates were used to meet the costs of carrying on divine service, repairing the fabric of the church and paying the salaries of the connected officials.

The rates thus set were recoverable in the ecclesiastical court, or, if the arrears did not exceed £10 and no questions were raised as to the legal liability, before two justices of the peace.

[1] The church rate was a personal charge imposed on the occupier of land or of a house in the parish, and, though it was compulsory, it was often difficult to enforce: especially so in the case of Nonconformists, who had conscientious objections to supporting the Established Church; in Ireland, where the population was mostly Roman Catholic, the grievance was specially felt and resented.

The Church of England received financial support from Parliament, while Nonconformist congregations were entirely dependent on voluntary contributions.

[7] Hampstead Parish Church has documented their procedures for raising a voluntary rate,[8] by way of good practice.