The BBB states that an exception may be made for a single dwelling where the total value of installation and equipment does not justify provision (443.4). But this leaves it a very grey area as the small cost of provision has to be weighed against the £4000 quid TV likely to dominate the sitting room.
All the board manufacturers supply boards ready fitted with type 2 protection for a relatively small additional cost. Would be daft not to on a new build IMO.