or ANNAT, in Scottish Law, is half a year's stipend which the act 1672, c.13, gives to the executors of ministers of the Church of Scotland, over and above what was due to the minister himself for his incumbency. As it is a mere gratuity given by the law to those whom, it is presumed, the deceased could not sufficiently provide for, so it is neither assignable by him during his life, nor attachable by his creditors after his death.

Annats is applied in English law to the annual income of an ecclesiastical living, the first fruits paid originally to the pope by the successor of a deceased bishop, abbot, or parish-clerk. At the time of the Reformation, they were vested in the king; but in Queen Anne's reign were restored to the church, and appropriated to the augmentation of small livings.