The Window Tax (1696-1851)
The Window Tax was a property tax based on the number of windows in a house, leading many owners to brick up their windows to avoid payment.
Introduced in 1696 under King William III, the Window Tax was intended to be a progressive tax. Income tax was highly controversial at the time because it required people to disclose their personal wealth. Instead, the government decided to tax the size of a house, using the number of windows as a visible proxy for wealth.
Houses with fewer than 10 windows were initially exempt, while larger mansions paid significantly more. However, the tax had severe unintended consequences. To reduce their tax burden, property owners across the country began bricking up their windows.
Health Impacts and Repeal
This practice led to dark, poorly ventilated homes, exacerbating the spread of disease like cholera and typhus in crowded cities. After decades of campaigning by health reformers, the widely hated 'tax on light and air' was finally repealed in 1851.