Same as anywhere else. It's not the voltage, it's the number of phases.
If you use single phase (and "domestic" always does) then you need a neutral. This isn't because you "need" it as a consumer, just because it's the convenient way to tap a supply transformer for a single phase output.
If you use multi-phase (i.e. three phase), then you don't need and don't use a neutral. There's just little point to it.
If you choose too low a consumption voltage in designing a system-wide standard (i.e. 110V) then it becomes necessary to also provide a high "high power domestic" feed of twice this, hacked together by using opposing phases of a two phase supply. You don't even need neutral here either. It can be useful though for loads that are easily split in two (i.e. heating elements) and is naturally provided if the "double voltage" system is already providing a neutral connection to the supply transformer's centre tap.