Explanation of the term 'primary rooms' for changing rooms, cloakrooms, wardrobes and internal walls

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Internal walls

When reporting information concerning areas to the Tax Administration, only the area of primary rooms in the property, including the internal walls between them, should be included. External and secondary room walls should not be included when measuring primary rooms.

Changing rooms and cloakrooms

Primary rooms are generally characterised by the fact that they are natural living rooms in the property. The valuation industry has defined changing rooms as primary rooms, while cloakrooms are defined as secondary rooms. The home owner must consider what constitutes a cloakroom and what constitutes a changing room. If it is possible to freshen up in the room, the room will be considered a primary room (changing room).

Wardrobes

A wardrobe, of any type, is not a room. If a wardrobe is situated in a primary room, it will form part of the room that is to be measured. This means that the area underneath the wardrobe must also be included

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Maks 255 tegn. Kun tall og bokstaver.