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. Properties with between ten and twenty windows paid a total of four shillings, and those above twenty windows paid eight shillings.[3] The number of windows that incurred tax was changed to seven in 1766 and eight in 1825. The flat-rate tax was changed to a variable rate, dependent on the property value, in 1778. People who were ineligible for church or poor rates, for reasons of poverty, were exempt from the window tax.[4] Window tax was relatively unintrusive and easy to assess. The bigger the house, the more windows it was likely to have, and the more tax the occupants would pay. Nevertheless, the tax was unpopular, because it was seen by some as a tax on "light and air".[5]
Thats where the term 'Daylight Robery' came from.
God I need to sleep!
Pete