Household living standards are determined by cash income as well as non-cash income components. The role of housing is topical in this respect as some households pay a rent while others don't pay a rent because they own their dwelling. In order to compare incomes between tenants and homeowners it is necessary to account for the housing services that homeowners provide to themselves. Thus, provided the value of owner-occupied housing services (imputed rents) can be measured accurately, including this income component gives a more comprehensive view of households' living standards.