Somerset resident wins right to challenge council tax reduction scheme in court
Andy Mitchell argues scheme discriminates against disabled people
A disabled man from Somerset has secured permission from the High Court to challenge the lawfulness of Somerset Council’s tax reduction scheme.
Andy Mitchell, who lives in Taunton, is bringing a judicial review of the scheme, claiming it discriminates against disabled people and others with additional needs. Andy’s case, which was granted permission by the High Court on 9th January 2026, will now proceed to a full hearing.
Andy Mitchell, who relies on means-tested benefits due to multiple physical and mental health conditions, previously qualified to pay no council tax under Somerset’s reduction scheme. However, after being migrated from legacy benefits to Universal Credit, Andy’s entitlement was reassessed, and the relief he was receiving for council tax was drastically reduced.
Now, Andy receives just a £2 per week reduction, leaving him to pay more than £1,100 annually - despite no changes to his level of income or his needs.
Alleged discriminatory flaws in council tax scheme
Andy argues that Somerset’s scheme unfairly treats Universal Credit recipients differently to those on legacy benefits. While all income from legacy benefits is disregarded in the council’s calculations for tax reductions, Universal Credit income, apart from the housing element, is treated as ‘spare income.’ This includes the disability element of Universal Credit, which Andy says leaves disabled people unfairly penalised compared to non-disabled people with similar financial circumstances.
His judicial review claims that Somerset Council breached the Public Sector Equality Duty by failing to properly consider the impact of the scheme on disabled people when it was designed. Andy’s legal team is also arguing that the scheme is arbitrary and irrational, as it disproportionately increases the council tax burden on individuals whose circumstances have not changed in any way other than being migrated to Universal Credit.
Andy’s challenge highlights additional concerns over the council’s reliance on discretionary hardship payments to fill gaps created by the main scheme, saying this creates uncertainty and distress for those already vulnerable.
National significance of the case
Andy’s legal team, led by Leigh Day solicitors, cites a similar High Court ruling against Trafford Council, which found that its tax reduction scheme was unlawful. The Somerset case could set a precedent for how local authorities across England and Wales design council tax reduction schemes and treat vulnerable residents.
Andy hopes the case will lead to better awareness of the challenges faced by disabled people and fairer treatment for all. Speaking about the situation, Andy said:
“When I was moved from Employment and Support Allowance onto Universal Credit, I was told my income would be protected and that I would not be worse off. So when I received a large council tax bill from Somerset Council it was a shock. I thought it must be a mistake as nothing about my health or circumstances had changed.
“It cannot be right that the DWP reassures claimants that their income is protected when they migrate to Universal Credit, when they must have known that council tax bills might substantially increase and therefore significantly reduce income available to meet essential needs.
“This situation has caused me real anxiety and distress and I feel misled. I have since learnt there are a lot of other people in Somerset and across the country in a similar position so I hope this case will lead to greater awareness and fairer treatment for everyone.”
He expressed frustration towards a council scheme, which he hopes to challenge legally in an effort to set things right for disabled people in Somerset and beyond.
"I just want what is fair and to be treated in the right way," Andy said. "The scheme is quite clearly treating disabled people unfairly and is discriminating against them."
Optimistic that a legal challenge could support large numbers of people, Andy wants to make an impact beyond his local area.
"I’ve been told that the impact will depend very much on how the judge frames the findings. I’d love for it to help not just in Somerset but across the country. Even here in Somerset, it could support around four and a half thousand people."
Andy’s case could establish important precedents about how disabled people are treated by local council schemes, with possible national implications.
Carolin Ott from Leigh Day added:
“This case raises serious concerns about the way Somerset Council’s scheme operates in practice. Our client’s circumstances and level of need have not changed, yet he has gone from paying no council tax to facing charges of more than £1,000 a year, simply because he was migrated to Universal Credit.
“The court has rightly recognised that our client’s claim is arguable on all grounds, and we now look forward to the substantive hearing where the lawfulness of the scheme will be fully tested. The case has potential wider implications for many other residents in similar situations whose migration to Universal Credit has impacted their eligibility for council tax reductions.”
The Council's Response
A spokesperson for Somerset Council said: “We are aware of a number of claimants transitioning from the Government's legacy benefits, including Income Related Employment and Support Allowance, to Universal Credit. Such claimants are no longer entitled to receive an automatic element of the financial assistance that receipt of Income Related Employment and Support Allowance offered in relation to their Council Tax payments."
"Although Universal Credit does not offer this automatic entitlement, we operate a Council Tax Reduction Scheme (CTR scheme) which must be designed, consulted upon and implemented in advance of the upcoming financial year. Recognising the concerns that such claimants have, we are undertaking a fundamental review of our CTR scheme to ensure that it remains fit for purpose, inclusive and affordable, and we will be consulting on the scheme in summer 2026 for implementation in April 2027."
"We also operate a means tested Exceptional Hardship Scheme to support the most vulnerable. We have always taken steps to provide support for residents with the greatest need and we would encourage anyone concerned to speak to our teams about the different support packages which may be available to them.”
The case will now proceed to a full hearing at the High Court.