Tax Law  /  [2026] EWHC 2431 (Admin)

Tax Law · High Court (Administrative Court)

Kenneth Badham v Bromsgrove District Council & Anor

Court High Court (Administrative Court)Date 6 August 2026Citation [2026] EWHC 2431 (Admin)Source Find Case Law

Checked against the judgment on 25 September 2026 · how we verify

Facts

Mr Badham, who represented himself, suffers from arthritis, irritable bowel syndrome (IBS) and poor mental health. His mental health difficulties began in 2019 during a dispute at work, which led to Employment Tribunal proceedings. His GP, counsellor and occupational health reports linked his mental health to his IBS: stress caused his IBS to flare. He built a wooden cabin on a concrete slab in his back garden. It contained a sofa, a television and a heater but had no adaptations. He used it daily as a quiet refuge to manage his stress and for remote counselling. In March 2024 he applied for a council tax reduction under the Council Tax (Reductions for Disabilities) Regulations 1992. Bromsgrove District Council refused, on the ground that the cabin was not part of the dwelling. The judgment dates the refusal both to April 2024 and to 29 May 2024. Mr Badham appealed to the Valuation Tribunal. Before the hearing, the Council also argued that the cabin was not required for a permanent disability. The Tribunal agreed with Mr Badham that the cabin formed part of the dwelling. By its decision of 27 October 2025, however, it dismissed the appeal. It accepted that his IBS and arthritis were permanent disabilities but found that the cabin was linked only to his mental health, which was not a permanent disability. Mr Badham appealed to the High Court on a question of law, on five grounds.

What did the court decide?

Four things on this page are for subscribers:

  • The decision: what the court actually held
  • The issues: the questions it had to answer
  • The reasoning: how it got there, in its own logic
  • The case history: every step, court by court

CaseLawDigest reads every judgment published on Find Case Law for England and Wales, files it by practice area, and writes a summary a practitioner can use. One weekly PDF per area, and the full archive here.

One practice area is £19 a month, and the weekly PDF lands in your inbox.

See the plans Or take the free digest

On your firm’s subscription? Set up your access. Already have an account? Sign in.