Elizabeth Winkfield says she will go to jail rather than pay the tax

Elizabeth Winkfield, from Westward Ho!, was ordered by Barnstaple magistrates to pay nearly �99 which she has withheld.

The amount is equivalent to the 18% council tax rise imposed last year.

Miss Winkfield said outside the court that she would rather go to prison than pay her council tax "even if I was a millionaire".

I am not going to apologise and say I was wrong and that's what paying it would be Elizabeth Winkfield

The liability order allows the council to send in bailiffs to recover debts. If Miss Winkfield refuses them access she will then face an enforcement notice.

If she ignores that, magistrates can consider committal proceedings and a possible prison sentence.

But Torridge District Council leader Pat Ferguson, said: "Prison would be an absolute last resort.

"Nobody wants to put her in there and if she does need help, or if she requires benefits I am sure our officers have offered her that.

Devon pensioners protested against this year's rise of more than 5%

"I am sure something will happen in the next few days."

Miss Winkfield said on Friday she would not back down.

She said: "I am not going to apologise and say I was wrong and that's what paying it would be."

The pensioner's council tax bill last year for her Band C bungalow was �747.81, but she held back �98.80, the amount of the rise.

Miss Winkfield, who lives on the basic state pension of �312 per month, has had offers from other people to pay her council tax.

But she refused, saying: "I want to bring all this to the country's attention, so everyone knows what is going on."