area
Afaik: You would be correct in assuming that you take the actual inside dimensions to make the calculations, ie the 38 feet by 28.
Hallways, bathrooms etc are still classified as 'habitable' areas and therefore will be included in the habitable area of the house.
You can also deduct the area occupied by internal walls from the 28x38 but not, as far as I know the area occupied by closets such as hot presses (not 100% sure on that)
In Europe, at least Germany, there is also a height restriction - ie any internal area where the ceiling is less than approx 1.4 m is not counted as 'habitable' for the purposes of calculating size of house.
I don't think this exists in Ireland - would probably mean a lot of dormer owners have smaller houses than they thought !
Laoise