"Sufficient ties" question - does a small sailboat count as "acccommodation"?

I understand the function of the "sufficient ties" to determine tax residency. But I have a question regarding what counts as available accommodation. Would a 20-foot sailboat with limited facilities, kept in a marina, count as accommodation?

Hi,

Yes it would, a home can be a building, or part of a building, a vehicle, vessel or structure of any kind which is used as a home by an individual. It will be somewhere which an individual uses with a sufficient degree of permanence or stability to count as a home.

Thank you.