A brief history of the Window Tax

The window tax, which was calculated taking into consideration how many windows a house had, was initially introduced by William III in 1696 to cover revenue lost from coinage clipping. It was a banded tax, so for example a house in 1747 with 10 to 14 windows, would pay 6d per window and yet it increased even further to 9d and above if you had more windows. As an almost immediate consequence people soon started to brick up their windows to avoid paying this punitive tax.

The window tax was finally repealed in 1851 due to pressure from doctors and campaign groups who argued that, quite rightly, a lack of light would contribute towards ill health. The window tax was also unfair in that it placed the greatest burden on the middle and lower classes.

This was replaced with a tax on inhabited homes and resulted in new properties being built with more windows. The industrial revolution also allowed plate-glass manufacturing which made large, heavy “sash windows” more affordable. This is why Victorian houses predominantly have sash windows with their improved functionality. Sash windows use two or more panels moving behind each other on tracks, as opposed to opening out on hinges in the same way as casement windows.