Dream91,
With tall columns wind load has a large impact on the required wall thickness. The wind load acts from the top to the bottom on the column. The bending moment is largest at the bottom elevation, where the largest resistance against bending is required, leading to the highest wall thickness.
As you suspected it can be due to static head of liquid. Wind (as noted above), seismic loads, and vertical loads can have more of an impact on lower shell courses.