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The proper choice for covering heating cable sets or heating panel sets is 13mm gypsum board, commonly known as drywall. This material is specifically suited for such applications for several reasons.

Gypsum board is recognized for its fire-resistant properties, which is particularly important in scenarios involving electrical heating systems that can generate heat. This safety feature helps to prevent the potential for fire hazards that could arise if the heating elements were to malfunction or overheat.

Additionally, gypsum board provides an effective barrier against moisture, which is essential in maintaining the integrity of electrical systems and preventing corrosion or short circuits. The thickness of 13mm also offers adequate structural support and durability for covering heating elements, ensuring that it can endure typical building stresses while providing necessary protection.

Other materials such as plywood, fiberboard, or OSB may lack the same level of fire resistance and moisture control that gypsum board provides, making it less suitable for applications involving heating systems. Therefore, the use of 13mm gypsum board is aligned with safety standards and building practices for covering heating cables and panels.