I have fitted 5 velux windows and their instruction is difficult to read and understand, I don't agree with their measurement, does seems to much clearance but will fit anyway. I did it my way with approximatey 5mm clearance all round. The clearance is between rafters and you should double the rafters and trimmers at top and bottom. A lot depending how you are finishing the internal eg: plasterboard, windowboard or the velux window board kit. I've used white upvc fascia board as the velux windows is in moulded white plastic
The dimensions of the rafter/timmer opening are something like up to +50mm in width, +80mm in length to the stated frame size, with a minimum of something like 15mm all around.
It tells you the opening size for particular units and and angle, roof tile types, in the instructions
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