My father has a house (not his primary residence) with 2 small self contained flats in the basement. He had the house let out, 1 flat let out and a family member lived in 2nd flat when the property tax came into effect 2013. Revenue issued 2 property id's, one for the main house and 1 for the flat that was let out but none for the 2nd flat with the family member. He called lpt line at the time to explain the set up and query if he was liable for lpt on the 2nd flat. He was advised because...
LPT liability on a house with 2 basement flats
LPT liability on a house with 2 basement flats