After a long struggle, I finally got the guidance provided by the Audit Commission on how to interpret the output of the council tax electoral match.
It is of course legally incorrect.
It says 'This test has been restricted to considering those cases where SPD is in payment and there is no disregard attached ie there is no ambiguity as to the reason for their entitlement'. Report 801 identifies addresses where the ER suggests that there is more than one person in the household aged 18 or over.
This is total rubbish as entitlement depends simply on meeting the criteria set out under Section 11 of the Local Government Finance Act.
This is the second time they have described this match as 'unambiguous'; the other time they did so on the basis that the person had declared themselves to be living alone.
Once again the assumption is made that the discount is deducted on the basis of information relating to the number of people who live in the house. A council which administered the discount on this basis would be breaking the law.