I own a three-bed house attached to a retail shop (where I used to run a store) in a rural town. Above the shop is a three-bed apartment. I lived in the house, the shop staff lived in the apartment and the shop operated below. I was forced to close in 2009. During 2015, a very low offer was made on the buildings and because of my financial position, I was willing to accept it. I am now advised by my solicitor that because I did not declare or pay the apartment as a separate entity, I am subject to NPPR plus a penalty in the amount of €7,230. Can you help or advise me?