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 It was finally repealed in 1851 and replaced by a tax on house value, known as the house duty.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
Ending decades of frustration, misinformation and distrust.
Essential tools in managing historically significant landscapes.
Classroom electrician courses a 'waste of money'
Say experts from the Electrical Contractors’ Association.
Wellbeing in Buildings TG 10/2025
BSRIA topic guide updates.
With brief background and WELL v2™.
From studies, to books to a new project, with founder Emma Walshaw.
Types of drawings for building design
Still one of the most popular articles the A-Z of drawings.
Who, or What Does the Building Safety Act Apply To?
From compliance to competence in brief.
The remarkable story of a Highland architect.
Commissioning Responsibilities Framework BG 88/2025
BSRIA guidance on establishing clear roles and responsibilities for commissioning tasks.
An architectural movement to love or hate.
Don’t take British stone for granted
It won’t survive on supplying the heritage sector alone.
The Constructing Excellence Value Toolkit
Driving value-based decision making in construction.
Meet CIOB event in Northern Ireland
Inspiring the next generation of construction talent.
Reasons for using MVHR systems
6 reasons for a whole-house approach to ventilation.