A country cottage is situated up a long boreen and since original owner died over 20 years ago, inheritor is non-resident so house has not been lived in except for brief periods. It was renovated about 15 years ago but now needs considerable investment such as a new roof (holes allowing mice in) which owner cannot afford. She has serious illness for last 2 years. Can she claim exemption from the Vacant Homes Tax because the house is not suitable for habitation at present?