The Argus today reveals the astronomical scale of council tax increases imposed by Sussex local authorities since 1995.

Tax payers have been squeezed tighter every year by cash-strapped authorities, despite cuts to services. As Sussex braces itself for yet another round of inflation-busting rises.

Joanne Wilkins has never set foot in a courtroom in her 76 years.

But the great grandmother, who is dying of cancer, is one of an increasing number of otherwise law-abiding citizens making a stand against council tax.

So incensed was Mrs Wilkins, of Preston Park, Brighton, with crippling tax increases she took the bold step of cancelling her £62.64 monthly direct debit.

She said she would be willing to face jail, rather than pay up, were it not for the effects of non-Hodgkins lymphoma, which she has battled since August 2000.

She said: "I've never made a stand against anything before but the tax increases have made my blood boil. "It has gone up three times more than my pension. How on earth do they expect people like me to pay?"

Mrs Wilkins is not alone. Last month Erica Loynes, of Eastbourne, vowed to go to jail rather than pay her £462 bill.

The 78-year-old was ordered by magistrates to pay but she said: "Someone has got to stand firm on this.

"My family are not happy about it but someone has to stand up for pensioners. One of my great-granddaughters cried and said I don't want granny to go to jail' but I will if I have to."

Terry Reilly, 67, of Maple Close, Burgess Hill, is another rebel who would rather spend time behind bars than pay the increases.

He is refusing to pay Mid Sussex District Council any more than the 3.1 per cent increase in his state pension.

Mr Reilly said: "I am withholding the difference to maintain the standard of living for which I have worked hard."

The average state pension has gone up from £72.50 in 2001 to £82.05, just 13 per cent. In the same period, council tax bills in Brighton and Hove have increased 47 per cent.

An Age Concern spokeswoman said: "Council tax bills can be crippling for pensioners. We have long called for this unfair system to be replaced by one that reflects people's ability to pay.

"While council tax bills have rocketed in recent years, increases to the state pension have stayed disgracefully low."

All sides of the political spectrum agree that the system of local government finance which has led to the massive tax increases has reached crisis point.

As our figures today graphically illustrate, councils have been forced into massive increases, sometimes 30 per cent in one year, to make the books balance.

They have found it increasingly difficult to maintain services and have also been given extra responsibilities by government.

Voluntary organisations have seen their grants slashed and services such as care centres have been closed.

In July, 2004, the Government commissioned Sir Michael Lyons to undertake an independent inquiry to consider the case for changes to local government funding and reform of council tax. A final report is due later this year.

East Sussex County Council now sees just 30 per cent of its budget come from central government and has to find 70 per cent from council tax.

Leader Peter Jones said: "The Government has honoured its promise not to increase income tax but only in name. In doing so it has passed the burden of taxation on to council tax payers.

"It has transferred functions such as licensing, teachers' pensions and pre-school education to local authorities, without giving us any more money "It has given us grant increases which do not even cover inflation.

"We have reached the limit to which people can afford to pay.

"We came in four years ago hoping to cut tax and put more money into services.

"We have instead had to increase tax while struggling to maintain services. We have had to curtail grants to voluntary organisations.

West Sussex County Council leader Henry Smith called for council tax to be abolished in favour of an American-style local goods tax.

He said: "The money we currently spend on VAT would go to local authorities in that area. It would mean no tax bills for residents and mean people who visit an area and spend money would be contributing."

He added: "We have found £30 million of efficiencies but we can't go on.

"It is inevitable services will suffer and council tax will go up. Wage increases are not going up in line. Something has to give because above-inflation increases cannot be sustained.

"It seems the Government has been hiding its head in the sand ."

Brighton and Hove City Council finance spokesman and leader elect Simon Burgess said: "The increases have slowed down in the last few years and hopefully we are reaching a plateau where things are getting more even.

"We are just about at the level poll tax was at when it was replaced. Large increases are not acceptable any more and I think the Government has realised that and I look forward to the findings of the Lyons Inquiry.

"There is a limit to the savings we can make without cutting services. Local authorities are scrutinised and forced to make more efficiencies than any other public bodies and we have done a good job."

Council tax was introduced in 1993 and replaced the hugely-unpopular poll tax.

It divides householders into one of eight bands according to the value of their property in 1991.

Households with only one adult or disabled resident are eligible for discounts while student households pay no tax.

Properties which are empty or are second homes are currently eligible for a 50 per cent discount on council tax.

The Liberal Democrats are pushing for the system to be replaced with a local income tax.

Lewes Lib Dem MP Norman Baker said: "It would be related to peoples' ability to pay, which council tax isn't.

"It would be administered by the Inland Revenue but would also give local authorities more power.

"Currently you can have a widow sitting in a large house on which she is forced to pay massive tax without having any income.

"The Argus figures show a wide spread of huge increases which demonstrate it is nothing to do with local authority profligacy and everything to do with the Government forcing authorities to pass this financial burden on to their tax payers."

l The Argus asked every local authority for its average Band D council tax figure every year since 1995, the year the Sussex Police Authority was formed. East Sussex Fire and Rescue became a billing authority in 2004.

In many authorities' areas, householders also have to pay a parish or town council precept.