What was window tax, and when was it introduced?
After the hearth tax on fireplaces ended in 1689, the government sought a replacement. Further driven by financial losses from coin clipping, which saw criminals shave metal from coins to melt it down for profit thereby devaluing the currency, window tax (also known as window money) was introduced in England and Wales in 1696, and in Scotland in 1748.
The government thought that this banded tax, measured by how many windows a building had, was a good way of taxing the wealthy without the need to assess their income. This premise was flawed and the tax remained deeply unpopular throughout its implementation, until it was finally repealed in 1851. People chose to brick up their windows to avoid paying a higher rate of tax, leading to health complications from a lack of sunlight.
The tax was levied on occupiers rather than property owners. Nevertheless, landlords frequently bricked up windows because any unpaid tax debt was tied to the property, ultimately becoming the owner’s financial responsibility. Exemptions were granted to certain groups, such as paupers, and to specific buildings, like churches. To protect the agricultural industry, rooms used for essential functions, such as dairies, were also excused from the assessment.
How to view window tax records
The assessments were not standardised until preprinted forms were introduced in 1785, following the 1784 Commutation Act. Prior to this, lists provide the names of property occupiers within a named parish. Almost all will give the rate that they were due to pay, a few lists simply state the number of windows in their property – and many give both details. The date of the assessment will be recorded, along with the names of the assessors or tax collectors for the parish. From 1785 you can expect to find all of the above information, as well as the payment due for house duty.
The lists only name the taxpayers. These are usually men, but women do feature. Full names are not always given, often appearing as “Mr Smith”, “Lady Bourn” or “Widow Langley”. Sometimes the terms “Junior” and “Senior” are given, hinting at a father–son relationship between the pair.
There are many cases where additional details are included, such as an occupation. My 5x great grandfather Barnard Bowler can be seen in the window tax list for Water Eaton, Buckinghamshire, in 1801. He is stated to be a blacksmith, and is charged for having six windows.
Finding an ancestor confirms their residence in that parish on that date. If you find a run of similar records you can use these to trace their movements between parishes. You may also be able to see their apparent wealth increasing or decreasing according to how many windows they had. This is not foolproof, however, because many temporarily blocked up their windows. Window tax lists are best used with other types of documentation, such as land tax records, to gain a more comprehensive picture of your forebear’s wealth and movements.
Window tax lists do not all survive, with some parishes having no surviving records whatsoever. Where they do survive, the paper documents for England and Wales are normally held at county archives although some are at The National Archives (TNA). Window tax lists are sometimes catalogued separately while others are held within records of quarter sessions. Try searching TNA’s catalogue Discovery for the term ‘window tax’ along with the name of the parish. Scotland’s records are mainly held at the National Records of Scotland in Edinburgh.
Some documents are online. Findmypast has the collection ‘City of York Hearth & Window Tax 1665–1778’ plus the transcription-only ‘Northamptonshire Land, Poll & Window Tax Lists’.
The most notable online collection is at ScotlandsPeople for 1748–1798 as part of the government website’s Virtual Volumes. While these are not searchable by name, you can narrow results down by parish.
