Bricking up window to minimize tax burden

The window tax, originating in 1696 during William III’s reign, was introduced as a measure to compensate for revenue losses resulting from the coinage clipping. Structured as a banded tax, it assessed properties based on the number of windows they possessed. For instance, a house in 1747 with ten to 14 windows incurred a tax of 6d per window. Tax was escalating to 9d with additional windows. Consequently, property owners resorted to bricking up windows to minimize their tax burden, leaving lasting traces on buildings from that era.

Blocking up more windows caused tax revenue to decline

Initially conceived as a non-intrusive method to gauge the wealth of occupants, the window tax inadvertently impacted the urban poor. The oversight in its implementation failed to consider the living conditions of large buildings housing multiple families, classified as a single dwelling. Landlords, facing escalating charges, sought ways to circumvent passing the burden to tenants. Removing windows became a loophole, resulting in many buildings across Britain, Scotland, and France undergoing modifications to evade the tax. By the early 18th century, the tax revenue declined as more windows were blocked up.

“WINDOW Tax” transforms to “Tax on Light and Air”

To mitigate the tax’s impact, architectural designs emerged without sufficient light or ventilation, severely affecting the health of impoverished communities. Health issues such as dysentery, gangrene, and typhus proliferated. In 1781, a typhus outbreak, caused by poor ventilation in a six-family dwelling, claimed 52 lives. This led to branding the tax as the ‘Tax on Light and Air.’ Despite declining tax revenue and health concerns, it endured for 150 years until its repeal in 1851, driven by pressure from doctors and advocates highlighting the adverse health effects of light deprivation.

Foundation for parliament to establish a property tax

The window tax’s significance in centralizing government history lies in its pioneering approach to taxing homeowners based on wealth and social status. Despite its loopholes and failure to address multiple tenancies adequately, it laid the foundation for parliament to establish a property tax. Unfortunately, what began as an assessment of British homeowners’ wealth morphed into a tax on light and air. In fact, window tax impacted society beyond initial expectations. Notably, it significantly influenced the architectural landscape of British residences.

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Image, Transcript, No 1 Gordon Court

The 25th – Day of March 1755: “Received then of Mr. John Hetherington the sum of five shillings being the year’s assessment due this day 1755 charged upon his Dwelling-House by Virtue of several Acts of Parliament for laying a Duty on Houses, windows or lights. £0 5s 0d.”

By John Fleming Collector

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