Meath Lady.
Well, are you registered with the PRTB?, and is each unit listed seperately with them?
If so, it is likely that that's where they got your details.
The charge is per dwelling, and given that you rent yours as three seperate dwellings I think you must pay three times.
Well, it's up to you if you pay the arrears. Some councils will likely chase it down more aggressively than others. You could just pay the 400 extra, and not pay the penalties, and see how you get on. Or you could pay nothing, or everything.
Disconnected water or electricity doesn't exempt the property, likewise no kitchen, in my view. Only serious problems, like no roof or windows, or massive damp, or near-total derilication. But it is self assesed, so people can do as they choose.. and sort it all out later if required. Solicitors are now checking that this charge has been paid if necessary... there could be a big bill in the future if you ignore it now. 200 per year, plus 20 per month penalty, plus interest if payable.