The 'Window Tax', introduced in 1695 during the reign of William III, was one of the responses to the financial crisis which resulted from the many conflicts both in Ireland and on the continent in which England had become embroiled. Occupiers rather than owners were liable for this tax.
The tax was levied on houses with more than six windows and many avoided the tax by bricking up one or two additional windows - something which can still be seen in some older houses (although sometimes confused with the insetion of 'dummy windows' used to maintain proportions).
In 1696, all house with more than six but less than ten windows were subject to a tax of two shillings, those with between ten and twenty paid four shillings while those with more than twenty paid eight shillings.
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| | | A heavy duty was imposed on glass in 1746 and increased over the years until the tax was abolished in 1861.
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In 1747 the charges were sixpence per window for between ten and fourteen windows, nine pence per window for between fifteen and nineteen, while house with twenty or more were charged one shilling per window.
In 1792, houses with between seven and nine windows were liabe to pay two shillings a year, those with between ten and nineteen windows, paid four shillings.
The window tax was increased by many later Acts of Parliament and reduced in 1823. In 1825 the number of windows for which tax did not have to be paid was increased from six to eight. It was abolished in in 1851 when Inhabited House Duty (now obsolete) was substituted for it.
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| | | In 1833, Lord Althrop aroused considerable opposition by refusing to withdraw the malt tax and the house and window tax.
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Unlike records of the hearth tax, there are very few extant records of the window tax.
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