Pay your council tax


Council Tax Appeals Process   

Explain your Bill

If you receive a council tax bill and you think it is incorrect, you can ask us to explain your bill by;

  • e-mailing us at
  • telephone us on 01595 744683
  • writing to us at Team Leader, Revenues, 8 North Ness Business Park, Lerwick, Shetland, ZE1 0LZ

We will give you an explanation of your bill and advise what is required if you wish to apply for a changes to be made.

Appeal against your Bill

If you still believe your bill is incorrect, you can ask us to review it. You can make an appeal regarding;

  • council tax discounts and exemptions
  • disabled band relief
  • who is liable for the council tax


Appeals must be made in writing to either the email address or mailing address detailed above. You must provide the following information;

  • your name, address and contact details
  • the address and council tax account number of the property you dispute
  • what you think is wrong with the bill

We will then check the account to see if the bill is correct, we may also request additional information and evidence. We will let you know the outcome of your appeal in writing within 2 months of the date we receive your appeal.

Appeal to the Local Taxation Chamber

If you are unhappy with the outcome of your appeal to the local authority, you can appeal to the Local Taxation Chamber, which is an independent tribunal. An appeal to the Local Taxation Chamber must be made within 2 months of the outcome of your appeal to the local authority.

Information regarding the Local Taxation Chamber’s appeal process can be found on their website;

Payment of Council Tax

Even if you think your Council Tax is wrong, you still need to pay your Council Tax as billed. If a decision is made later to change your Council Tax, any money you have already paid will be taken into account and your bill will be recalculated. If your Council Tax account ends up with a credit balance following the recalculation, we will either refund any amounts overpaid, or offset the amount against other outstanding debt to the Shetland Islands Council.