A retired father-of-two has threatened to withhold some of his Council Tax in a dispute over the amount of money he pays each year.

David Hobbs, of Norfolk Avenue, said he was “prepared to go to court” in a bid to be “treated equally” over the charges he hands over to local authorities every year.

His three-bedroom semi-detached home was reclassified from a Band D to a Band E property when Council Tax was introduced in 1991, after he installed a six-foot single-story extension in May 1984.

However, rule changes in 1993 mean that extended properties are now only re-banded when they are sold, meaning many homes bigger than Mr Hobbs', even in the same street, pay less in Council Tax each year.

In 2010/11, Band D homeowners must pay £1,516.49 while Band E properties will be charged £1,853.49.

The money is shared between Watford Borough Council, Hertfordshire County Council and the Hertfordshire Police Authority.

Mr Hobbs, 67, said: “I have always thought it was wrong. I feel I'm not being treated equally. I know I'm not the only one and someone's got to do something.

“It's no good getting the winter fuel allowance and them taking it back with this. It's just ridiculous.

“I'm not asking for something for nothing. I just want to be treated equally and I think that's fair to ask that.

“I'm not saying I haven't been banded correctly. We're just being discriminated against because we had our work done before 1993 [when the new rule came into force].”

Mr Hobbs, who has lived in Norfolk Avenue for 40 years, said he would refuse the pay the £300 over a Band D rate in protest.

He said: “All I want to be is treated equally and I don't think that's too much to ask.

“I'm not refusing to pay and I shall pay my Council Tax but I don't see why I should pay over and above.”

Council Tax is based on what a property would have sold for on a set date - April 1, 1991 – and these Council Tax bands subsequently came into effect on April 1, 1993.

A VOA representative said: “On April 1, 1993, the property in question would have been assessed with the extension and have been given a Band E to reflect this.

“Where a property is extended after 1993, however, its band can only be increased when the property is subsequently sold. Thus people who improve their own homes will not be re-banded until the property is sold.

“Listing officers are required to maintain correct lists in accordance with the Council Tax regulations. The Valuation Office Agency is unable to comment on matters of payment between a taxpayer and the billing authority.”