I hoped that having the connection in another room would avoid the requirement for notification but I accept that ericmark is right as the towel rail itself is within the definition of an electrical installation.
I'm wondering whether I can legally (without notification) connect up a heated towel rail that is in a bathroom by siting the spur in an adjacent room.
Could I take the flex from the towel rail thro' the wall via a flex outlet plate to an RCD protected fused spur outside the bathroom?