Pensioner Malcolm Dennis, 70, who is refusing to pay his council tax, is prepared to go to prison to make a stand.

He is furious that the tax keeps rising each year and says as a pensioner he is unable to pay the full cost anymore.

Mr Dennis of Quemerford, Calne, lives with his wife Margaret, who is 79 tomorrow, therefore is not eligible for a 25 per cent discount for single pensioners.

His council tax is currently £1,212 a year and their joint state income is £7,350. "It is about time the council were made to realise people just can't find the sums of money they are asking for," said Mr Dennis.

"Someone has got to make a stand. Protests are okay but there has got to be something more direct like civil disobedience." Mr Dennis said he would be prepared to go to prison to make himself heard.

"I would do that," he said. "The council can't ride roughshod over pensioners any more. It has got to stop."

To add to their difficulties Mrs Dennis is in need of two hip replacement operations. Because the NHS waiting list is so long Mr Dennis has decided she requires the operation immediately and is trying to find £7,000 to fund one hip.

North Wiltshire District Council leader Ruth Coleman said she understood many pensioners were angry about increases in council tax and urged people on a low income to find out if they were entitled to council tax benefit or the reduction for single residents.