How are attached Granny Flats being assessed for the LPT?

I've read the act and nowhere is this dealt with -except as i stated on page 10 as "definition of a residence" and so i believe you could dispute this with them?
 
granny flat

I converted a detached garage on my property into 1 bedroom flat a few years ago. I have received 2 LPT "invoices" both for €157. The flat is an integral part of my property and really has not a separate market value on its own. However I am aware that it adds value to my property but surly not the same value as my 4 bed house. As I can only deal with the LPT online there doesn't seem to be a facility to query value of flat on the web site. Can anybody advise?
 
Is the extract below of any use Kenmare? From Revenue's FAQs.

You will have to look into who is the assessable person for the flat; if you are the owner of both, I'd say you can include the value of the flat in with your house.

You would make the return and payment for the house, then write to Revenue explaining what you have done and saying the flat is not separately liable.


10. I am living in a granny flat. My flat is attached to my son’s house but it has its own front door. Should it be assessed separately or with my son’s house?
The strict legal position is that any self-contained dwelling, such as a granny flat, is treated as a separate residential property that will incur a separate LPT liability. However, Revenue recognises that certain types of dwelling that are an integral part of a larger building may be difficult to value and sell on the open market. Therefore Revenue will give a liable person the option of valuing a granny flat as part of the overall building where the liable person in relation to both parts of the building is the same. However, where there is a different liable person in relation to the granny flat and the rest of the building, the granny flat should be valued separately for LPT purposes. This treatment also applies to other similar types of dwelling that are an integral part of the overall building such as converted garages and side extensions.
 
Thank Gervan - i missed that (wasn't on the FAQ when i last looked) but have just convinced one friend to sell her small house and grannyflat in attached garage to another of her friends and we reassured friend B that the granny flat would NOT be liable for a separate LPT in her case.

Am Very Very relieved!!! :D

Ladybird
 
Thanks Gervan, will go down that route. Now the problem is quantifying the value of granny flat also in my case the flat is detached from main residence by about 2 metres.
Kenmare
 
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