Previously derelict house, soon to be habitable

Shmuck

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A family member owns an old cottage that was uninhabitable in 2013. They have recently renovated the house substantially and it will likely be lived in before November 2021. Am I right to think that nothing needs to be done before November in terms of Local Property Tax, even if someone moves into the house before then?

In 2013, the house wasn't even considered as a house. It was used as farm storage. There were no plans to renovate it or ever use it again. No letter came from Revenue about it. Can Revenue now look backwards and question why the house wasn't registered as exempt from LPT?
 
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Leaving the LPT question aside for a moment, is planning permission in place for the renovations and what about building regulation compliance?
 
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