window tax

window tax

glossary /

Hist. English law. A tax imposed on a house containing a certain number of windows (usu. more than six). • It was established under the Taxation Act of 1695 and replaced with a tax on inhabited houses established under the House Tax of 1851. See HOUSE-DUTY.

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window tax

glossary / ,

window tax 窗口税 一种于1696年始在英格兰为取代「炉灶税」〔hearth tax〕而按照房屋窗口数量征收的税。该税于小皮特〔Pitt〕统治时期加重，1823年又减轻。1851年的《房产税法》〔House Duty Act〕废除了这种税，而代之以住房税〔inhabited house duty〕。该税的征收范围未扩及苏格兰。

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