The Poor Relief (Ireland) Act 1838 (1 & 2 Vict, c. 56), an Act of the Parliament of the United Kingdom that creates the system of poor relief in Ireland, receives royal assent on July 31, 1838. The legislation is largely influenced by the English Poor Law Amendment Act 1834.

Following its enactment, one hundred and thirty poor law unions (PLU) are established throughout the country. Each Union has a workhouse, financed by the payment of rates on landholders in the Union district. The administration of the poor law unions in Ireland is overseen by the Poor Law Commissioners who maintain control by setting up strict accounting and recording systems. Each PLU is managed locally by a board of Guardians who meet weekly to oversee the running of the workhouse (indoor) and relief work schemes (outdoor).

The vast bulk of the surviving PLU records comprises Minute and Rate Books. To a much lesser degree indoor and outdoor relief registers and records such as death registers and porter’s books survive.

Minute Books contain the records of each weekly meeting of the Board of Guardians. They take account of the finances of the Union, procurement of provisions, hiring of staff, management of inmates, and any other issues that may arise regarding the week-to-week running of the Workhouse. The Minute Books also record the number of inmates in the workhouse, numbers admitted or left in the week as well as distinguishing between sexes, adults, and children. They also record the number of sick inmates and the number of deaths each week.

Rate Books account for the rates paid by occupiers of property and the nature of the property they occupy.

Registers account for persons receiving relief from the Union. Indoor registers list the name, age, sex, religion, previous address, condition on entering, and date of entry and leaving the workhouse for each inmate.