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Split decision?


BIG MAC
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Really basic quaestion but I am going to ask anyhoo!

If I have a very large room and subdivide it using a stud wall into two moderate sized rooms do my taxes go up for the 'Extra'  room?

If I have a large room and subdivide it with a stud wall which stops short of the ceiling by 6 inches and the gap is concealed both sides by a fabric pelmet is it simply 1 room with a divider for taxation purposes?

I don't want to break the rules but would like to errmmm... 'Understand' them a little better!

Cheers,

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