“Errors do not cease to be errors simply because they’re ratified into law.”

― E A Bucchianeri – 2011

The window tax was initially introduced in England by King William III in 1969. It was meant to be a substitute to income tax which was very controversial at the time. The number of windows in a house was apparently representative of the prosperity of the tax payer, with larger houses having more windows. The law prevailed in England, France, Ireland and Scotland till 1851.  When the window tax was introduced, it consisted of two parts: a flat-rate house tax of 2 shillings per house and a variable tax for the number of windows above ten windows in the house. Properties with between ten and twenty windows paid an extra four shillings and those above twenty windows paid an extra eight shillings. The number of taxable windows and amount of tax kept changing over the years.  The tax was unpopular, because it was seen by some as a tax on "light and air". To avoid the tax some houses from the period can be seen to have bricked-up window-spaces.