Unless a dwelling is exempt, someone will be liable to pay council tax on it. This usually depends on who is resident there (see 6 below ). The rules for the dwelling in which you are resident are given below. If you own or rent a dwelling that has no residents, you are usually liable for council tax there (whether or not you are also liable on the dwelling in which you are resident).

If you are aged under 18, you are not liable for council tax on any dwelling in which you live. Other resident(s) aged 18 or over are liable instead. If there are none, the dwelling is exempt (see Box F.9 ).

Backdating – If you were liable for council tax in the past but were not billed, a bill can be backdated. There is no time limit, but local authorities must issue bills as soon as is reasonably practicable.

Appeals – See 11 below .

The following rules apply to the dwelling in which you are resident (see 6 below ).

If you own the