It was created after Simon mentioned Yognau(gh)ts were concerned that he was being scammed after he spoke about the UK 'Television Licence' and joked about it being ridiculous.
Lewis voices The Fridge Taxman who has detected that Simon hasn't paid his fridge tax with his ' Fridge Tax Software' which is connected to the 'Central Fridge Tax Network of England'. Simon believes the device is a Nintendo DS due to the start up music which is Mario.
The Fridge Taxman warns Simon the Tax is '49.99' and Simon proceeds to empty his wallet only to find he has £1.80. The Taxman explains they accept World of Warcraft pets and then notices that Simon has an antique lamp and Simon explains he recently attended Antiques Roadshow where they valued the lamp at £48.20. The Taxman then accepts the lamp and the £1.80 to 'make sure' Simon has paid the tax off.
As the Fridge Taxman leaves, Simon hears him swear as he still had his front door open.