diff --git a/developers/bindings/thing-xml.md b/developers/bindings/thing-xml.md
index 152f2a8cf..dfe860469 100644
--- a/developers/bindings/thing-xml.md
+++ b/developers/bindings/thing-xml.md
@@ -984,6 +984,11 @@ e.g. If you have a multi-sensor that measures both temperature and humidity, the
 1. Alternatively to the above, if a Thing has multiple functions e.g. "WiZ Ceiling Fans With a Dimmable Bulb" then apply the tag that matches the **PRIMARY** function.
 e.g. `Equipment.CeilingFan` in this case.
 
+1. Sometimes an openHAB Thing is a device that commands another piece of equipment that is itself not directly visible in openHAB.
+e.g. an electronic dimmer may be hardwired on-site to a conventional light.
+Whilst there is no 100% guarantee that the Thing is actually hardwired to such target device, in such cases it is acceptable to tag the Thing (and its Channels) according to the **EXPECTED** target device.
+e.g. in the aforementioned example, instead of tagging the dimmer as `Equipment.ControlDevice` it is acceptable to tag it as `Equipment.LightSource`.
+
 1. Here is the actual list of [Semantic Tags](https://github.com/openhab/openhab-core/blob/main/bundles/org.openhab.core.semantics/model/SemanticTags.csv).
 The contents of this list are dynamic, and it may be extended from time to time.
 If you are an addon developer and you think there is something missing from the list please open an [Issue](https://github.com/openhab/openhab-core/issues) or [Pull Request](https://github.com/openhab/openhab-core/pulls) on GitHub.