Bates told the Yorkshire Evening Post: "There's inflation and there's a 2.5% increase in VAT, but it's actually an increase of 5%.
"When the government previously reduced VAT, we reduced our matchday prices by £1. We couldn't send every season-ticket holder a cheque so when we calculated this season's prices, we deducted the VAT refund that we couldn't give them before. That cost the club about £50,000.
"Our costs have gone up. There's a 3% increase on our rent, our rates won't go up by too much, but all our other costs continue to rise."