Genealogy Chat

Thought some people may find this helpful/interesting.

In the 1690's, during the reign of William and Mary, the Government was going through a financial crisis. So, with growing inflation due to various conflicts in Ireland and mainland Europe, a new tax - a window tax - was introduced. This was less intrusive than the old hearth tax because the inspectors didn't have to come inside your house - the windows could be counted from the outside. It was obviously unpopular, its opponents called it a tax on fresh air, light and health. You can still see Georgian houses with bricked-up windows today. The tax - introduced in 1696 - was at first a flat rate of two shillings (10p) for houses with seven to nine windows or four shillings (20p) if you had more than 10. People managed to dodge payment by bricking in windows, camouflaging them or even building dummy ones. Some blocked in windows were unblocked as soon as the collector had gone. Over the years, people became so clever at avoiding the tax that revenues fell and the law had to be tightened. It was then that the Government began juggling with bands of payments. This raised more revenue but caused more avoidance and, in 1784, the rates were doubled. In 1825, the number of windows that were taxable went up from 6 to 8 but by 1851 this unpopular tax had disappeared and been replaced with one called 'house duty'.

There are several houses in my town where the windows are bricked up and then someone has painted them just black.

I've seen quite a few of those too Heather, and sometimes with faux Georgian bars painted on in white. I suppose it was an attempt to make it look like the window was still there. What I've always wondered though was, why didn't they reinstate the window after the demise of the Window Tax? Jeanette x

Like a lot of other taxes, records may survive. One of my ancestors is mentioned as paying window tax. This is especially useful as the parish records do not survive for the period. This is the Gibson Guide on the subject: 'With Mervyn Medlycott and Dennis Mills Land and Window Tax Assessments, 1690-1950. 1994. 52 pp. The Land Tax Assessments list the owners, in England and Wales, of property worth 40s. or more in annual income, and often the occupying tenants as well. From c.1780 to 1832 they were used to establish voting qualifications and are usually found in Quarter Sessions records. For 1798 there is a nationwide assessment in the P.R.O. There are also many pre-1780 lists, and the tax and its records continued until the mid-20th century. LTA records for Scotland are also included. Perhaps the most notorious of 18th century taxes, the Window Tax, has left few records, but those lists of taxpayers that are known to survive, identified in a recent nationwide survey, are incorporated in the Guide.'