Whether you are an employee or a landlord, PAT testing regulations will apply to you. Anyone who rents accommodation as a business activity is required to ensure that the portable equipment that they supply as part of the tenancy is safe. The Electrical (Safety) Regulations 1994 requires that all mains electrical equipment supplied with the accommodation (for example, cookers, washing machines, kettles etc.) remains safe. Regardless of whether it's second-hand or new, PAT testing regulations will apply to such items.
Meanwhile, in the workplace, there are a number of regulations that put the duty of care upon both the employer and the employee when it comes to ensuring the safety of all persons using the workplace. Legislation of specific relevance to electrical maintenance is the Health and Safety at Work 1974, The Management of Health and Safety at Work Regulations 1999, the Electricity at Work Regulations 1989, the Workplace (Health, Safety and Welfare) Regulations 1992, and the Provision and Use of Work Equipment Regulations 1998. It is clear that, in combination, these regulations apply to all electrical equipment used in, or associated with, places of work. PAT testing regulations therefore apply right down to the smallest piece of electrical equipment.