This dataset contain the council tax and exemptions for 112 UK Local Authorities collected between 2016-2017. The data is used as the basis for the article "Empty Homes: Mapping the extent and value of low-use domestic property in England and Wales". The datatset contains information aggregated to LSOA geographies. LSOA are the smallest publishable geography used in the UK so as to prevent identifiable information being released. The dataset was gathered using freedom of information requests as such all the data has been classed as releasable to the public by each council. This collection contains the data received from all 112 Local Authorities, as well as the processed Low-Use Property data set used in the paper. Also included is a file containing the name of the Local Authority, it's identification code, the freedom of information reference number and the file name/s for that local authority. The R code used for this project can be found at https://github.com/JonnoB/EmptyHomesCode/blob/master/PaperCode.Rmd .