The Board of First Fruits (Irish: Bord na Prímhide) was an institution of the Church of Ireland that was established in 1711 by Anne, Queen of Great Britain to build and improve churches and glebe houses in Ireland. This was funded from taxes collected on clerical incomes which were in turn funded by tithes. The board was replaced in 1833 by the Board of Ecclesiastical Commissioners.
From the English Reformation in the 16th century, most Irish people chose to remain Roman Catholic and had by now to pay tithes valued at about 10% of an area's agricultural produce, to maintain and fund the established state church, the Anglican Church of Ireland, to which only a small minority of the population converted. Protests against this situation led to the Tithe war in the early 19th century.
In 1711, Queen Anne agreed that the tax on clerical incomes be given to the Church of Ireland for the building of new churches and Glebe Houses. To that effect, with Jonathan Swift's influence, the Board of First Fruits was founded.
During the first 70 years of its existence, the board purchased glebe lands for benefices at a total cost of £3,543. It also assisted the building of forty-five glebe houses with gifts of £4,080.
In 1778, the Irish Parliament agreed a grant of £6,000, followed by £1,500 in 1779–1780, £6,000 in 1781–1782, £3,000 in 1783–1784 and £5,000 each year from 1785 to 1800. During the period 1791–1803, the board spent £55,600 towards the building of 88 churches and 116 glebe houses.
The grants were maintained after the Act of Union 1800, but the Act of Parliament in 1808 saw a consolidation of the funds and allowed the board to also repair old churches and glebe houses.