Sub-paragraph 9(2) of Schedule 6 to the Finance Act 2000 provides for circumstances not already covered by the de-minimis provisions.
9 (2) For the purposes of paragraph 8, supplies not within sub paragraph (1) are for domestic use if and only if the commodity supplied is for use in -
(a) a building, or part of a building, which consists of a dwelling or number of dwellings,
(b) a building, or part of a building, used for a relevant residential purpose (see paragraph 0 below),
(c) self-catering holiday accommodation (including any accommodation advertised or held out as such),
(d) a caravan,
(e) a houseboat (that is to say, a boat or other floating decked structure designed or adapted for use solely as a place of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion), or
(f) an appliance that-
(i) is not part of a combined heat and power station,
(ii) is located otherwise than in premises of a description mentioned in any of paragraphs (a) to (e), and
(iii) is used to heat air or water that, when heated, is supplied to premises of, or each of, such a description ( for example a Community Heating Scheme).