Division 04 : Housing, water, electricity, gas and other fuels
Division 04 covers goods and services related to the maintenance, repair and security of the dwelling as well as water supply, energy supply for heating and cooling, and other dwelling-related services.
Actual and imputed rentals for main and secondary residences, which are treated in accordance with the practice of the 2008 System of National Accounts are classified to groups 04.1 and 04.2, respectively.
Dwelling maintenance, repair and security includes, under group 04.3, materials purchased by tenants and owner-occupiers with the intention of undertaking maintenance and repair themselves, as well as the services for the maintenance, repair and security of the dwelling purchased from enterprises. It should be noted that only expenditures on materials and services intended for minor maintenance and repairs are covered under group 04.3: expenditures on materials and services for major maintenance and repair – which are usually the responsibility of a landlord rather than of tenants – are not considered part of individual consumption expenditures of households and are thus out of scope of the classification.
Nomenclatures
Last updated on: 04/14/2026