perspicacious:
and the wall is masonry, you could fix it direct.
You could, but what if the wall is stone and you end up with just two fixings and the CU distorted due to the uneven wall? I know you could use resin fixings and packing washers etc but what aspect of using a ply backboard wouldn't comply?
Looks like fire retardant hardwood faced plywood (18mm) is going to be the better (safer) option here and hopefully keep the DNO happy.
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