What is the window tax?
The window tax was a direct tax on property, calculated from the number of windows in a house, and in some countries also its outside doors. The number of openings was taken as a measure of the occupants’ wealth, and assessors could count them from the street without going inside. The Dutch version was called ‘vensterbelasting’.
Where and when
- England and Wales: introduced in 1696 under William III and repealed in 1851.
- Scotland: imposed from 1748 and repealed in 1851 along with the English tax.
- Ireland: from 1799 to 1851.
- France: the impôt sur les portes et fenêtres, a tax on doors and windows, ran from 1798 to 1926.
- Netherlands: introduced by imperial decree of 21 October 1811 as part of the French tax system, in force from 1 January 1812 and abolished in 1896.
In England, dairies, cheese rooms and milk houses were exempt if clearly labelled, which is why such names are sometimes found carved over openings. Critics called it a tax on ‘light and air’.
Effect on buildings
Bricked-up and rendered-over windows on Georgian and older houses are often linked to the tax, and owners did block up openings to reduce their bill. Be careful with that explanation, though: blind windows were also built for symmetry, or where a chimney breast or staircase sits behind the wall. The popular claim that the phrase ‘daylight robbery’ comes from the window tax has no scholarly support.
Tips for owners of older houses
- Investigate first: before reopening a blocked window, find out why it was closed and what lies behind it.
- Listed buildings: altering the facade of a listed building normally needs listed building consent. Talk to the local planning authority before starting.
- Structure: check that a lintel or relieving arch is still in place above the opening before removing any masonry.
Related terms
- Blind window
- Blind niche
- Deaf facade
- Listed building
- Facade
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