Living in a caravan may not be to everyone's taste but it could be one way of qualifying for the cheapest council tax bill in Pembrokeshire.

A pensioner who has stridently campaigned against revaluation and rebanding has discovered that caravans are in the lowest valuation bracket.

Philip Mahiques, of Bryn Bedw, Efailwen, said that of the 195 Band A properties in one postcode district more than 60 were caravans.

In his postcode district there is just one Band A property.

His own council tax has increased by 23.5% this year because the value of his home has been upgraded from a Band D to an F.

Mr Mahiques is among 4.2% of Pembrokeshire home owners whose properties have gone up by two bands.

"I can expect the full impact next year when I will need to find a further 26% increase, apart from any annual increase the council might decide on,'' said Mr Mahiques.

"I am one of the 'nearly poor', a retired person with an occupation pension.

"I do not qualify for benefits or rebates so the £430 increase in my council tax, coupled with higher fuel prices, has hit me rather hard.''

He bought his home for £123,500 in December 2001. He appealed against his rebanding, because he says the average value of houses in his area of £147,000 should place his home in Band E.

"I am very unhappy about the council tax system as it presently operates,'' he said. "It is an unfair system and does not take into consideration one's ability to pay. Property only has a value when it is sold.

"The Welsh Assembly Government claims that council tax revaluation means greater fairness.

"I am afraid that the opposite seems to be true.''

Of the 55,091 homes in Pembrokeshire, 30.5% have gone up a band. A further 0.9% have gone up by three bands.