Orkney & Shetland

Valuation Joint Board



In carrying out his duties the Assessor and Electoral Registration Officer is answerable to every individual ratepayer, taxpayer and elector and there are established statutory mechanisms for members of the public to challenge the Assessor’s actions and lodge appeals against the entries in the Valuation Roll, Valuation List and Electoral Register. There are no provisions in statute however for comments or complaints about the manner in which the Assessor and his staff carry out their duties. This Comments and Complaints Handling Procedure is therefore designed to allow any member of the public who is dissatisfied with the manner or conduct of the Assessor and Electoral Registration Officer, or any member of his staff, to lodge a complaint or make any valid comment about the standard of service provided.

 All business conducted by the Assessor’s staff should be transacted in a polite and efficient manner as well as in line with the law relating to the functions undertaken by the Assessor. In the field of local taxation and electoral registration it is not always possible to bring about the outcome desired by the public, however, all cases will be dealt with fairly, knowledgeably and courteously

If, after conducting business with the Assessor’s office, any member of the public is dissatisfied with the service they have received and wishes to make a complaint, they should do so in writing to the Assessor by completing the Comments/Complaints Form available at the Reception Desk of the Assessor & ERO or from the Board’s Website at: www.orkney-shetland-vjb.co.uk/COMPLAINTS.html . Comments and complaints will be acknowledged within three working days of receipt of the form and will be thoroughly investigated by the Assessor or his senior staff , who will advise the complainant of the outcome within twenty working days of receipt. Where the complaint is about the action of the Depute Assessor, the Assessor will investigate. If the complaint concerns the conduct of the Assessor, the matter will be investigated by the Clerk to the Board.

Where shortcomings are identified they will be addressed and an appropriate apology will be tendered. Steps will be taken to prevent a recurrence of the complaint and the complainant will be made aware of any improvements to the system in question.

If the complainant remains dissatisfied with the matter

Should the complainant remain dissatisfied with the Orkney and Shetland Valuation Joint Board response, they may seek to invite their local Councillor, MP or MSP to take up their case. It is also open to members of the public who consider that their complaint has not been dealt with by the Valuation Joint Board to their satisfaction to refer the matter to the Local Government Ombudsman. An ADVICE LEAFLET specifically covering Council Tax Banding is available from the Scottish Public Services Ombudsman who's details are as follows :-


Bridgeside House

99 Macdonald Road


TEL: 0800 377 7330

WEB: http://www.spso.org.uk/

Their FREEPOST Address is:




Complaints/Comments Form



Part One

Overview & Structure

Part Two

When To Use It

Part Three

Complaints Handling Process

Part Four


Part Five

OSVJB Customer Guide

Quarterly Report

OSVJB _Complaints Quarterly Report 2023_2024 _Q4

Annual Report

OSVJB_ Complaints Annual Report 2023_2024