If the property does not exist on the council systems then it unlikely to have been registered with the Valuations office - they need to band the property before the council can raised a full account.
Check
Valuation Office Agency - homepage to see if the property has been banded - if no the Voa need to inspect the property and inform the council.
Council Tax( Local Government finance act 1992 ) is chargeable only when a property is shown on a valuations list - if it has never been banded then council tax is currently not chargeable, although, once it has been banded then council tax does become chargeable.