Today in History—July 24: The Window Tax That Backfired
On this day in 1851, England finally let the sunshine in, abolishing the despised Window Tax that had been in place since 1696.
At the turn of the 18th century, many believed that it was much too intrusive and personal for the government to ask how much a person earned. But the government still needed a way to tax those who were most able to pay—and to figure out who those people were in the first place.
The solution seemed surprisingly simple: Count the windows.
More windows generally meant a larger and more expensive house, so homeowners were assessed based on how many windows their homes had. This proved fairly accurate in rural areas, but it broke down in urban throngs, where poor people were often packed into large apartment buildings. The definition of a “window” for purposes of the tax was also pretty wild: Basically any opening could be counted, even perforated grating used for larders.
The tax proved deeply unpopular—and also not especially effective. It resulted in about £1,200,000 its first year, before people began finding ways around it.
Landlords bricked up windows in tenement buildings. New houses were constructed with inadequate ventilation. And wealthy homeowners began sealing up perfectly good windows to avoid paying the higher amounts.
It’s thought that the phrase “daylight robbery” came from this tax, because it stole sunlight and fresh air from the people.
By 1766 the number of dwellings with seven or more windows—the threshold that kicked you up into the next tax bracket—had fallen by more than half.
The consequences extended far beyond England’s treasury. People were living in darker, more crowded, and less ventilated homes, conditions that most probably exacerbated later outbreaks of diseases, such as dysentery and typhus.
The tax was increased six times over its lifespan. It was cut in half in 1823, before being ended for good in 1851.
It turns out people have been trying to outsmart the tax man for even longer than we thought.
- 2 shillings: Tax on dwellings with fewer than 10 windows
- 6 shillings: Tax on dwellings with between 10 and 20 windows
- 10 shillings: Tax on dwellings with more than 20 windows
- 1911: American archaeologist Hiram Bingham is led by a local to the ruins of Machu Picchu
- 1915: The SS Eastland capsizes, one of the worst American maritime disasters (right outside Britannica’s Chicago office)
- 1923: World War I concludes with the signing of the Treaty of Lausanne
