Ok, I'll try one more time. Did you tell revenue that they are independent properties? If you didn't then you are still claiming the relief incorrectly and you are omitting a material fact that would change their response.I just got a response from Revenue via my enquires online. I am correct and it is covered. They asked about it adjoining the house, does it have own entrance, is it RTB REgistered, Rental Income. All of which I provided so it appears it is covered.
If you stick to the "they didn't ask so I didn't answer" approach then you run a major risk of a big tax bill and penalties in the future.
I very much doubt that. If that was the case then anyone living in a semi-D or terraced property could buy next door and rent it out like this. Your friends property is almost definitely a single title and qualifies for the relief unlike your situationIt is exactly the same scenario for a friend who is doing rent a room with adjoining building.