Do occasional guests forfeit one's single person discount?

Question

Alice lets Bob crash on her sofa 1 or 2 days per week.

Is she still entitled to a single person discount for council tax?

Answer 1

Council tax arises from Part 1 of the Local Government Finance Act 1992. This provides that liability for the tax is to be calculated on a daily basis. If there are two residents on some days and one resident on other days, then the single person discount applies only on the days when there is one resident. Crucially for this question, however,

In this Part, unless the context otherwise requires ... “resident”, in relation to any dwelling, means an individual who has attained the age of 18 years and has his sole or main residence in the dwelling.

The answer to the question, therefore, depends on an analysis of Bob's residence. The single person discount should remain in place for any day when Bob's sole or main residence is somewhere else, and it should be forfeit on any day when Bob's sole or main residence is Alice's place. Where Bob sleeps will be one element considered in determining his sole or main residence, but it should not be the only one.