Quoting from the great Wiki
"Like other wire, magnet wire is classified by diameter (AWG number or SWG) or area (square millimetres), temperature class, and insulation class.
Breakdown voltage depends on the thickness of the covering, which can be of 3 types: Grade 1, Grade 2 and Grade 3. Higher grades have thicker insulation and thus higher breakdown voltages.
The temperature class indicates the temperature of the wire where it has a 20,000 hour service life. At lower temperatures the service life of the wire is longer (about a factor 2 for every 10 °C lower temperature). Common temperature classes are 105° C, 130° C, 155° C, 180° C and 220° C."
Calculation of breakdown voltage (Test acc. To IEC 60851.5.4.2, cylinder)
The breakdown voltage depends mainly on the thickness of the insulation (see formula below), but also on the bare wire diameter, the application temperature of the coil and the type of enamel.
Calculation of average values Ds:
Ds = t x Vμ [Volt], with
Ds : breakdown voltage
T : increase due to insulation,
t = da – dnom, : wire diameters with and without insulation
Vμm = volts per micron insulation (dependent on type of insulation)
Example:
Test with cylindrical electrode (round wire)
dnom 0.071mm (bare wire nominal diameter)
da = 0.083mm (wire with coating)
t = da – dnom = 0.083 – 0.071 = 0.012mm = 12μm (thickness of insulation between wires)
Vμ = 205 V/μm, therefore
Ds = 12μ x 205 V/μ = 2,460 V
Best Answer
These ratings are based on regulations regarding minimum creeping distances. These regulations are based on known values what is safe from experience. While it is possible to theoretically calculate distances for clean surfaces, it is not accurately possible for dirty surfaces. The regulations basically ensure that a device that is built and tested by an engineer in a clean state does still correctly work and not cause any damage or potentially harm any person once it has been out in the field for several years and accumulated dirt. If you look at the regulations, you will see that there are special (larger distance) requirements for environments that are especially dusty. Even more so if they are so dusty that a spark could cause an explosion (e.g. mills)