A light control element (100) is disclosed having a first chamber (110) encapsulating a first liquid crystal based light absorbing material (112; 114) being switchable from a first orientation in which said material (112; 114) predominantly absorbs light having a first polarization direction to a second orientation in which said material (112; 114) is substantially transparent and that further has a second chamber (120) encapsulating a second liquid crystal based light absorbing material (122; 124) being switchable from a first further orientation in which said material (122; 124) predominantly absorbs light having a polarization direction substantially perpendicular to the first polarization direction to a second further orientation in which said material (122; 124) is substantially transparent. A plurality of electrodes is present for switching the orientations of the first and second light absorbing materials. Consequently, a polarization independent light control element (100) is obtained.