I am advised by Revenue that the person in question is currently exempt from Local Property Tax (LPT) in accordance with Section 8 of the Finance (Local Property Tax) Act 2012 (as amended).
The person's difficulty regarding her 'Property Identification' number arose because the conveyancing process between the original owner and herself in respect of LPT was not properly completed.
Revenue has confirmed to me that a member of the LPT team has already made direct contact with the person in question and assisted her in correctly registering the property in her name.
The person's difficulties are now fully resolved.