This article presents the historical facts about an old taxation system on windows in the United Kingdom. The window tax was introduced into Great Britain in 1696 by King William the third. In those days, the idea of civil liberty was different to that which exists today. In the prevailing climate, people felt that telling the king about their income was an unacceptable intrusion into their private business.
Of his subjects, the King decided that the most fair method of taxation would be by looking at the size of people’s houses. Each person who owned a house would have to pay a fixed fee of 2 shillings. This is about 10 pence in the new system. As well as this, if the house was large and contained more than 10 windows, there were extra taxes to pay.
For a property which had between 10 and 20 windows the householder would pay an extra four shillings on top of the base line 2 shillings. For a property with over twenty windows, the window tax was 8 shillings extra. In later years, the minimum number of windows which would be taxed was reduced to 7. In 1825, a house with a minimum of 8 windows was to have an extra tax imposed.
Poor residents of course did not have to pay this extra window tax. If they were eligible to receive church charity, for example, then they would be exempt from paying.
The unpopularity of the tax meant that in the 17th and 18th centuries, many people with larger houses bricked up their extra windows. It is possible they did this to try to get around paying the window tax. William Pitt the Younger of Scotland took up this tax in the 1780s. To avoid paying this extra tax, many Scots are thought to have painted over their existing windows. These painted over windows can still be seen by visitors to Edinburgh’s Charlotte Square. These are known as Pitt’s pictures.
It is thought that several of the richest families took this opportunity to commission huge houses with the largest possible number of windows. They even had windows installed over blank wall space to prove how rich they were.
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