Some taxes for Gordon - from the history books!

This Christmas the Chancellor will be counting his pennies and wondering just how he can balance the country's books without raising income tax in the crucial pre-election period. Accountants, Ernst & Young have been looking back in the pages of history to come up with some other tax ideas that he could recycle.

Orchia

With this being the party season, Gordon could utilise the Roman sumptuary law of BC 181 known as Orchia. This law limited the number of guests entitled to be present at entertainments. Gordon could reintroduce this, and introduce a guest tax for those exceeding the limits.

Friendly gift

Another one for the festive season is the rule, known as a 'friendly gift', which arose under the reign of King Sven of Norway (AD 1030-1035). This applied to Yule time, when every man had to pay the King a leg of a three-year-old ox. Introduction of this would not necessarily raise any money, but Gordon Brown would have enough meat to supply lunches for schools for a long time. And he wouldn't be short of something for his Christmas lunch.

Absentee tax

King Sven was an inventive chap when it came to taxation. Another idea of his was the declaration that any man leaving the country without the King's permission must forfeit all his property to the monarchy. Gordon Brown should perhaps consider introducing this regime given that Britons made 54 million foreign trips in 2003.

Knowledge tax

If those don't appeal, there are plenty of other options. In 1830 the Government levied a four per cent knowledge tax on each penny newspaper and pamphlet sold. This was introduced to stifle criticism of the Government itself, as well as any other idea or opinion found objectionable.

Currently, with over 26 million newspapers sold every week in the UK, this would, no doubt, be an appealing way to boost the coffers of the Exchequer.

Tea tax

Even the innocent cuppa could be a target. A tea tax, as was common in the UK in 1770, could be reintroduced. With 74 per cent of the population being avid tea drinkers, consuming an average of 2.95 cups per person per day, this could raise considerable amounts for the Treasury. This tax was originally levied at three per cent. A cappuccino tax could raise even more money!

Fashion tax

Gordon could look to the fashionistas to gather funds. In 1553 King Henry VIII passed an order stating that 'no Englishman other than the son and heir of a knight, or he that hath yearly revenues of ..... shall wear silk in or upon his hat, cap, night cap, girdles, scabbard, hose, shoes, or spur-leathers, upon forfeiture of (level of fine) for every day, and imprisonment by three months.

Wig powder tax

Alternatively Gordon could introduce a variation of the tax on wig powder. This was passed through the parliament of William Pitt the Younger in 1795. If you powdered your wig, a tax of one guinea had to be paid, a significant sum in those days. A tax on hair gel would be more appropriate now perhaps!

Window tax

The biggest revenue raising option open to Gordon but one that would probably end his political career would be a window tax. The original window tax was introduced in England by William III in 1696.