Output of services of owner-occupied dwellings

The own-account production of housing services by owner-occupiers falls within the production boundary of the European System of Accounts. (ESA 1995 1.13)

The output of services of owner-occupied dwellings should be valued at the estimated value of rental that a tenant would pay for the same accommodation, taking into account factors such as location, neighbourhood amenities, etc. as well as the size and quality of the dwelling itself. (ESA 1995 3.64)

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