BATTLE has broken out on Chippenham's bowling greens as pensioners refuse to pay a season ticket VAT bill for £412.77.

Members of Chippenham Park Bowling Club, mostly pensioners, are determined not to yield ground in a rebellion over new VAT rules.

The 63 members claim the fees are unfair and say they will stand their ground in a fight for equitable treatment.

But Chippenham Town Council could be forced to take the pensioners to court if they do not pay the bill.

The new tax rules introduced this financial year mean the bowls club members, based at John Coles Park, have to pay 17.5 per cent VAT of £3.85 on their £22 season tickets.

But they have dug in their heels and refused to pay the extra and submitted cheques net of VAT.

Members of the club, founded in 1925, have refused to answer the latest requests for payment and the town council has declared their actions unlawful.

Club chairman Brian Coombs protested because footballers making block bookings at Westmead did not have to pay VAT.

"Why should a pensioner playing bowls have to pay VAT on their season ticket while a working man in full health playing football doesn't pay VAT on a football block booking?" he said.

Mr Coombs said members were fighting for a principle. "We're not pleading poverty, we want equity," he said.

"We want to sit down with the town council and work out a way for us to avoid paying VAT. The committee would not agree to pay the bill and we are not going to pay it."

Last year rent on the clubhouse rose by 50 per cent from £1,000 to £1,500.

"We had to find an extra £500 from our members for the rent it all adds up," he said.

Alva Paginton, the president of the 40-strong women's bowls club, said her group was also backing the protest.

"We've never had to pay it before. I rang up all the other bowling clubs in Wiltshire and they do not have to pay VAT on their season tickets, so why should we?" she said.

But the town council says it can find no way round the situation. Head of support services Chris Williams even called in a Customs and Excise officer for advice.

A block booking gives the client exclusive possession of the facility, while a season ticket allows the holder unlimited use, but not exclusively, he explained.

"It's a technical point on VAT which the town council only administers," said Mr Williams.

The town council is also worried the pensioners' protest could set a precedent, leading other users of the town council's facilities to object to VAT charges.

He said he hoped the town council would not be pushed into taking legal action.

"It's something of a worst case scenario. I hope we can come an an agreement with the bowling club before then."

The town council's amenities committee was due to discuss the matter at a meeting last night.