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HMRC internal manual

VAT Fuel and Power

Scope of the reduced rate: domestic Use: supplies for use in domestic or residential accommodation

If a supply is not deemed to be for domestic use (see VFUP2310), then it is necessary to consider the use to which the fuel is actually put. If it is to be used in any of the types of accommodation listed under the VAT Act 1994 Schedule 7A Group 1 Notes 6 and 7, the reduced rate applies to any quantity of fuel supplied.

Guidance on accommodation can be found in V1-8: Land and property and V1-8A: Construction.