Just to update the thread.
Had my annual surveillance visit last week.
Assessor was pleased to see that I had supplied a CRL showing that an SPD was not required at the property. He said it was the first he had seen as most people that have not fitted them just say it’s not required in domestic setting but without any justification.
You need to document the CRL then if an SPD is required and client refuses you need that refusal documented and signed by the client (just needs to be kept with your records for future ref). Failing to fit an SPD or not having a CRL and any documented refusal, if needed, will result in a non conformity in an annual assessment.
[assessors remarks]
I realise that not everyone on here will agree with this but I thought the feedback may be of interest to someone about to have their assessment.