This class consists of units mainly engaged in renting or leasing residential properties, (other than holiday houses or holiday flats) including space in such properties. The units may be owner lessors or they may sublease properties of which they are themselves lessees.
The activity of owner occupiers renting or leasing their own dwellings to themselves is treated as a business activity in the System of National Accounts (1993 SNA). Accordingly, this class includes, for purposes of national accounts, the imputed or notional property-owning units from which the owner occupiers of dwellings rent or lease their dwellings.