I have a 2 houses that I will be paying the €200 tax for, but I have one house in between these which is derelict, it it 2 storey terraced, front wall is ok, only partial back wall, roof is in very bad repair and inside when you look up you can see the roof (no floor in it for upstairs). I own it about 3 years now and won't be doing it up for another few years except for the roof early next year do I have to pay the €200 tax on this property? i assume that I do, but again I cannot find anything on the form about exemptions.