this post was submitted on 28 Aug 2023
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This is correct. Direct connection to a 220/240 appliance takes two hots -- one each from opposite ends of the phase -- and a ground. No neutral is required. (You may even find a sticker inside the wiring panel to the effect of, "Do not connect any neutral wire." The mini split I just installed had one, for instance.)
Some people treat ground and neutral as interchangeable since in residential applications with only a single breaker panel they are often bonded at the panel anyhow. While you can get away with this in a variety of scenarios, doing so is not technically correct.