Orkney & Shetland

Valuation Joint Board


         Covid-19 contingency arrangements

Our Orkney & Shetland offices are closed from 24th March 2020 after taking account of the Prime Minister and First Minister’s announcements in relation to Covid-19.
Measures to restrict travel means that our staff are now home-based.
This does impact on our service delivery and our ability to respond to enquiries as quickly as we would wish but hope you will understand the unprecedented circumstances we are all currently facing.
You can continue to access our services via email and telephone at:
Valuation Roll & Council Tax enquiries assessor@shetland.gov.uk and assessor@orkney.gov.uk
You can view the Valuation Roll and Council Tax lists information at www.saa.gov.uk by entering the address required.

Tel 01595 745700 and 01856 876222

Electoral Register related enquiries ero@shetland.gov.uk and

Tel 01595 745700 and 01856 876222

You can update your electoral registration details by going to www.gov.uk/register-to-vote We apologise for any inconvenience this causes, but hope you can understand the reasons why we are taking this action.


Who Are We ?

The Orkney and Shetland Valuation Joint Board was established in 1996, under The Valuation Joint Boards (Scotland) Order 1995, and its primary purpose is to discharge all the functions of its two constituent authorities, Orkney Islands Council and Shetland Islands Council, as valuation authorities under the Valuation Acts.

The Board is a separate public body from the two constituent authorities but draws its membership from them, each nominating 5 councillors to serve on the Board. The Board is responsible for appointing the Assessor for Orkney and Shetland, an independent statutory official responsible for the preparation and maintenance of the Valuation Roll and the Council Tax Valuation List. The Assessor has also been appointed as Electoral Registration Officer for both Orkney and Shetland and is, therefore, also responsible for the preparation and maintenance of the Register of Electors. You can find out more details and information about the Orkney and Shetland Valuation Joint Board by clicking on the following link. THE BOARD.

The Assessor and his Staff

The current Assessor is Dennis M Stevenson MRICS IRRV. Dennis was appointed to the position in May 2015, and is based in the Orkney Office in Kirkwall.

Day-to-day business is sub-divided between the two offices on a geographic basis, with Orkney matters dealt with in the Kirkwall office and Shetland matters in Lerwick.

Duties of the Assessor

There are currently 14 assessors in Scotland, of which 4 are appointed by single local authorities (Scottish Borders; Dumfries and Galloway; Fife; and Glasgow City) and 10 are appointed by combinations of local authorities known as valuation joint boards (Orkney and Shetland; Highland and Western Isles; Grampian; Tayside; Central Scotland; Lothian; Lanarkshire; Renfrewshire; Dunbartonshire, Argyll and Bute; and Ayrshire). Although all assessors are therefore employees of local authorities or joint boards, assessors are independent officials rather than officers of the authorities which appointed them. The purpose of this independent status is to ensure that valuations are seen to be free from political influence or interference and is essential to the performance of the assessor's statutory duties which can involve situations where the interests of the local authority and the ratepayer may conflict.

The three main documents produced by the Assessor and Electoral Registration Officer are as follows -


The Valuation Roll sets out the rateable values of all non-domestic properties. The valuations are used by the local authorities as the base for collecting non-domestic rates.


The Council Tax Valuation List shows the council tax valuation band of every dwelling and is used by the local authorities as a base for determining and collecting Council Tax.


The Electoral Register lists the names of all persons entitled to vote at the various parliamentary and local elections.

All three of these documents are available for public inspection at the Assessor's offices, at the main offices of the two constituent authorities and at public libraries.

How to find us


Office Ork

The Orkney and Shetland Valuation Joint Board's Orkney office

8 Broad Street



KW15 1NX

Tel No 01856 876222

The office is behind The Reel Cafe & Music Venue near to the cathedral.

OPENING HOURS:- MONDAY TO FRIDAY 09:00 - 13:00 & 14:00 - 17:00


For Orkney Council Tax & Non-domestic valuation enquiries

e-mail assessor@orkney.gov.uk

For Orkney Electoral Registration enquiries

e-mail ero@orkney.gov.uk


Shet Office

The Orkney and Shetland Valuation Joint Board's Shetland Office

20 Commercial Road




Tel No 01595 745700; Fax No 01595 745710

The building is opposite the town's main bus station.

OPENING HOURS:- MONDAY TO FRIDAY 09:00 - 13:00 & 14:00 - 17:00


For Shetland Council Tax & Non-domestic valuation enquiries

e-mail assessor@shetland.gov.uk 

For Shetland Electoral Registration enquiries

e-mail ero@shetland.gov.uk