The switch is probably a single pole switch and just switches the incoming live to the output, in your case the live from the RCD to the outgoing live of the heater. The 2 earths can be connected together and 2 neutrals. When you mention the RCD external socket I presume the cable to the outhouse is fitted with a three pin UK plug so check the rating of the I66 switch to ensure it can cope with the 13 amp current which can flow.
A double pole switch would be preferable. This provides total isolation and switches off the incoming live and neutral of the cable from the RCD. This is safer because if anyone ever rewired the plug at the RCD and mistakenly reversed live and neutral, a correctly wired single pole switch in the outhouse wouldn't switch off the live and this would be a hazardous situation, especially since the heater is in an outhouse which could be damp.
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