A 'window tax' was first introduced in 1696. It was seen by some as a tax on light and air; but despite its unpopularity, it was not abolished until 1851. Because houses with more than a certain number of windows were liable to be taxed, house owners often, reluctantly, blocked up windows, and there was a tendency to include fewer windows when new houses were built. Reproduced here is a petition requesting that ministers of the Church of Scotland be exempted from paying the tax, together with the Treasury's reply refusing to grant exemption. Catalogue reference: SP 54/45, p. 619 (1765) Catalogue reference: SP 54/45, p. 623 (1765)
Request for window tax exemption, 1765
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