They are described by the Government as “the smallest legally defined administrative areas in the State”.

Is your claim that they are not administrative areas? Perhaps you are right, but I think you need to explain why you believe that.

The interpretation of level 9 administrative areas as “village” is not part of the tag definition, it’s just a rough approximation used in some parts of the OSM interface. It’s the nature of administrative boundaries that they need to be interpreted within each country’s context.