Window Tax

. . in the 1690s, during the reign of William III and Mary II, there was yet another national financial crisis. There was growing inflation due to the various conflicts in Ireland and mainland Europe. So in 1696 a new property tax, the window tax, was introduced. This was less intrusive than the 'hearth tax' which it replaced, because the windows could be counted from the outside. Nonetheless, it was unpopular because of what it seemed to tax. Its opponents called it a tax on fresh air, light and health.

The tax was at first a flat rate of 2 shillings, or 8 shillings on houses with more than ten windows. In fact people managed to dodge payment by bricking in windows, camouflaging them or even building dummy windows so that inspectors were completely confused. Some blocked in windows and then unblocked them as soon as the collector had gone. Over the years people became so clever at avoiding the tax that revenue from it fell and the law had to be tightened in 1747. It was then that the Government of the day began juggling with bands of payments according to how many windows a house had. This raised more revenue; however there was more avoidance and so the rates were doubled in 1784.
The tax continued until 1851, when it was replaced by a tax called 'House Duty' - akin to the present-day "council tax".

Our picture shows a window in Grove Street, Bath, - which was bricked up, - then beautifully painted over to make it appear 'normal'.