The carucate was based on the area a plough team of eight oxen could till in a single annual season. It was sub-divided into oxgangs, or "bovates", based on the area a single ox might till in the same period, which thus represented one eighth of a carucate; and it was analogous to the hide, a unit of tax assessment used outside the Danelaw counties.
The tax levied on each carucate came to be known as "carucage".