Window tax
The window tax was a property tax introduced in England in 1696 under the reign of King William III. It was designed as a means of generating revenue for the government while avoiding a formal income tax, and was highly unpopular at the time.
The tax was levied on the number of windows in a building. The rationale was that the number of windows correlated with the size and value of the property, and therefore with the wealth of its owner.
The tax had a fixed rate plus a variable rate based on the number of windows:
- Initially, houses with fewer than ten windows were exempt.
- Houses with ten to twenty windows were taxed at a certain rate.
- Houses with more than twenty windows were taxed at a higher rate again.
Over the years, the specifics of the tax changed several times. For example, the threshold for taxation and the rates were adjusted, and in 1766, houses with seven or more windows were taxed.
The window tax led to unintended consequences, such as homeowners bricking up windows to avoid the tax. This practice affected the architectural aesthetics of buildings and sometimes had adverse effects on the health and well-being of residents due to reduced ventilation and natural light.
The window tax remained in effect for more than a century, despite its unpopularity and the various negative consequences. It was finally repealed in 1851 and replaced by a tax on house value, known as the house duty.
The window tax is often cited as an example of how tax policy can influence architecture and living conditions. Many historical buildings in the UK still show evidence of windows that were bricked up to reduce tax liability.
[edit] Related articles on Designing Buildings
Featured articles and news
Buildings that changed the future of architecture. Book review.
The Sustainability Pathfinder© Handbook
Built environment agency launches free Pathfinder© tool to help businesses progress sustainability strategies.
Government outcome to the late payment consultation, ECA reacts.
IHBC 2025 Gus Astley Student Award winners
Work on the role of hewing in UK historic conservation a win for Jack Parker of Oxford Brookes University.
Future Homes Building Standards and plug-in solar
Parts F and L amendments, the availability of solar panels and industry responses.
How later living housing can help solve the housing crisis
Unlocking homes, unlocking lives.
Preparing safety case reports for HRBs under the BSA
A new practical guide to preparing structural inputs for safety cases and safety case reports published by IStructE.
Male construction workers and prostate cancer
CIOB and Prostate Cancer UK encourage awareness of prostate cancer risks, and what to do about it.
The changed R&D tax landscape for Architects
Specialist gives a recap on tax changes for Research and Development, via the ACA newsletter.
Structured product data as a competitive advantage
NBS explain why accessible product data that works across digital systems is key.
Welsh retrofit workforce assessment
Welsh Government report confirms Wales faces major electrical skills shortage, warns ECA.
A now architectural practice looks back at its concept project for a sustainable oceanic settlement 25 years on.
Copyright and Artificial Intelligence
Government report and back track on copyright opt out for AI training but no clear preferred alternative as yet.
Embedding AI tools into architectural education
Beyond the render: LMU share how student led research is shaping the future of visualisation workflows.
Why document control still fails UK construction projects
A Chartered Quantity Surveyor explains what needs to change and how.
Inspiration for a new 2026 wave of Irish construction professionals.
New planning reforms and Warm Homes Bill
Take centre stage at UK Construction Week London.