Orkney & Shetland

Valuation Joint Board

 

Orkney & Shetland Valuation Joint Board

Performance Information 2025/26
 
Valuation List (Council Tax)
 
Total number of entries at 1st of April 2025
24337
 
Number of new dwellings added in 2025/26 (Including former Self-Catering Units)
129
% entered in List within 3 months of occupation (Target 70%)
84.88%
% entered in List within 6 months of occupation (Target 75%)
88.95%
% entered in List more than 6 months after occupation (Target less than 25%)
11.05%
 
Number of new dwellings added in 2025/26 (Excluding former Self-Catering Units)
110
% entered in List within 3 months of occupation (Target 70%)
92.38%
% entered in List within 6 months of occupation (Target 75%)
96.55%
% entered in List more than 6 months after occupation (Target less than 25%)
3.45%
 
Total number of entries at 31st of March 2026
24365
 
Valuation Roll (Non-Domestic Rates)
 
Total number of entries at 1st of April 2025
5031
 
Total Rateable Value at 1st April 2025
£104,250,275
 
Number of amendments made to Roll in 2025/26 (Including Self-Catering Units)
578
% entered in Roll within 3 months of effective Date (Target 45%)
34.95%
% entered in Roll within 6 months of effective date (Target 65%)
52.60%
% entered in Roll more than 6 months after effective date (Target less than 35%)
47.40%
 
Number of amendments made to Roll in 2025/26 (Excluding Self-Catering Units)
480
% entered in Roll within 3 months of effective Date (Target 45%)
40.42%
% entered in Roll within 6 months of effective date (Target 65%)
58.33%
% entered in Roll more than 6 months after effective date (Target less than 35%)
41.67%
 
Total Reduction on proposal from 2023 to 2026
4.26%
 
Total number of entries at 31st of March 2026
5137
 
Total Rateable Value at 31st of March 2026
£102,798,999
Register of Electors
There are no current performance indicators for the Electoral Registration service.
Total electorate at 1st of December 2025  
ORKNEY
SHETLAND
   
Full Register
17927
17903
  Open Register
7804
8854
Staffing
Total budgeted cost of all staff in providing the Valuation and Electoral Registration services in 2025/26 £949,800
Number of full-time equivalent staff posts
13
Valuation Roll Statistics at 1st of April 2026
ORKNEY
SHETLAND
Category
Number
Rateable Value
Number
Rateable Value
Shops 277 £3,614,490 219 £2,810,865
Public House 11 £141,360 9 £217,000
Offices, including Banks 212 £2,438,485 193 £3,196,100
Hotels, etc. 55 £1,230,400 33 £983,480
Industrial Subjects 553 £6,271,285 509 £7,397,040
Leisure & Entertainment 596 £3,804,305 385 £3,820,570
Garages & Petrol Stations 71 £510,725 90 £711,115
Cultural   32 £300,565 16 £609,975
Sporting Subjects 384 £181,815 297 £250,710
Education & Training 30 £3,356,710 46 £3,226,920
Public Service Subjects 199 £4,815,225 293 £6,690,750
Communications 25 £567,750 30 £1,309,750
Quarries, Mines, etc. 27 £60,090 16 £130,810
Petrochemical 2 £7,026,000 3 £30,092,000
Religious 91 £410,325 135 £304,125
Health & Medical Facilities 34 £2,266,950 30 £874,980
Other   83 £669,645 96 £1,200,485
Care Facilities 31 £789,950 27 £729,275
Advertising 0 £0 0 £0
Undertakings 4 £440,000 4 £9,595,200
Total 2717 £38,896,075 2431 £74,151,150
Of which have zero value  24 33
Valuation List statistics at 1st of April 2026 (Including domestic stores and garages)
ORKNEY
SHETLAND
Banding
Number
Percentage
Number
Percentage
A 2503 20.79% 3608 29.24%
B 2957 24.56% 1881 15.24%
C 2524 24.56% 22935 23.78%
D 1984 16.48% 1946 15.77%
E 1635 13.58% 1559 12.63%
F 402 3.34% 322 2.69%
G 27 0.22% 77 0.62%
H 6 0.05% 2 0.02%
Totals
12038 100% 12340 100%