Obscure €200 Property Tax Query (or not ?)

When my dad died he left me a cottage that his sister lives in (my auntie). The new land reg folio registered in my name contains a burden which states that "She has the right to reside in the dwelling house during her lifetime". She lives there rent free and is 90yrs old and going strong

I thought i was going to be liable as my principle private residence is elsewhere until i read the Q&A in todays Irish Times property section (page 2 Sept 17). [broken link removed]

A similar query was posed and the answer suggested "that under the local government act 2009 defines an owner of a residential property as being the persons entitled to receive rent on that property or where it is not let would be entitled if it were let."

The irish times expert follows with
"If any legal agreement is in place between the co-owners and the relative living in the property (e.g. an exclusive right of residence for the relative) such that the co-owners are not legally entitled to get rent on the property, then the co-owners do not meet the definition of “owner” contained within the Act and so would not be liable to the NPPR charge in respect of that property."

I have a land reg folio containing the burden stating her right to live there (legal agreement ?), i cannot rent the place out as she's living there with her stuff etc. so do i meet the definition of owner ?
Now i'm not sure if i'm liable or not after reading todays times answer.

I don't mind paying if liable but how do i find out ?
Do i need something in writing from them saying i'm exempt or not ?
Do they have a clue about such obscure queries ?

Thanks in advance for any advice 8)

I'd say you're 100% exempt tbh, but write to your local authority with a copy of the folio and ask them for written confirmation to have something for your records ;-)