Public Toilets In Different Countries

The origin of the (chiefly British) term loo is unknown. According to the OED, the etymology is obscure, but it might derive from the word Waterloo. The first recorded entry is in fact from James Joyce's Ulysses (1922): "O yes, mon loup. How much cost? Waterloo. Watercloset".
Other theories are:
- That it derives from the term "gardyloo" (a corruption of the French phrase gardez l'eau (or maybe: Gare de l'eau!) loosely translated as "watch out for the water!") which was used in medieval times when chamber pots were emptied from a window onto the street. However the first recorded usage of "loo" comes long after this term became obsolete.
- That the word comes from nautical terminology, loo being an old-fashioned word for lee. The standard nautical pronunciation (in British English) of leeward is looward. Early ships were not fitted with toilets but the crew would urinate over the side of the vessel. However it was important to use the leeward side. Using the windward side would result in the urine blown back on board: hence the phrases 'pissing into the wind' and 'spitting into the wind'. Even now most yachtsmen refer to the loo rather than the heads.