Sch 7A Pt 2 para 6 Other supplies that are for domestic use
For the purposes of this Group supplies not within paragraph 5 are for domestic use if and only if the goods supplied are for use in— (a) a building, or part of a building, that consists of a dwelling or number of dwellings; (b) a building, or part of a building, used for a relevant residential purpose; (c) self-catering holiday accommodation; (d) a caravan; or (e) a houseboat.