we have a basement......planned rooms are music room (which i'm currently boarding out), gym/golf studio, cinema and games room. plus our comms room and plant room and a loo which probably won't ever get plumbed in if i'm being honest. total area is approx 120m2
for us it cost us £200k to build the basement but i reckon foundations without a basement would've cost us about £50k - £60k as we would've had to dig down 2m to get to bedrock so the basement, using really good man-maths, only cost us about £150k. 😉
i can't wait to kit out the cinema but it'll be a while due to other priorities.
as @Mr Punter says, we have 3m high ceilings in the basement. gives a really good sense of space. also gives leeway to reduce ceiling height to cover utilities or to add extra sound insulation.