If the walls are in good condition, you may not need to sand them before applying Zinsser 123 Plus. However, if there are any glossy areas or imperfections on the walls, sanding them lightly can help to create a better surface for the paint to adhere to.
Zinsser 123 Plus is a primer, so it should not require an undercoat. However, if you want to achieve better coverage or hide any existing colours or stains, you could apply a coat of watered-down emulsion before applying the topcoat over the Zinsser. This can also help to create a smoother finish.
Once the Zinsser 123 Plus has been applied, wait for it to dry completely before applying the topcoat. Make sure to stir the paint thoroughly before use and apply it in thin, even coats using a roller or brush. It is recommended to apply two coats of the topcoat for best results.
Before painting, make sure to protect any areas you do not want to paint with masking tape or plastic sheeting. Also, make sure to use appropriate ventilation and personal protective equipment when using paint and primers.