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Band D: £1,468(includes water & sewerage)
Band D (total)
£1,468
Council component
£1,048
Water & sewerage
£420
Year-on-year change
+6%
| Band | Property value (1991) | Ratio to D | Annual (inc. water) | Monthly | With 25% discount |
|---|---|---|---|---|---|
| Band A | Up to £27,000 | 66.7% | £979 | £82 | £734 |
| Band B | £27,001–£35,000 | 77.8% | £1,142 | £95 | £857 |
| Band C | £35,001–£45,000 | 88.9% | £1,305 | £109 | £979 |
| Band D | £45,001–£58,000 | 100.0% | £1,468 | £122 | £1,101 |
| Band E | £58,001–£80,000 | 131.4% | £1,929 | £161 | £1,447 |
| Band F | £80,001–£106,000 | 162.5% | £2,386 | £199 | £1,790 |
| Band G | £106,001–£212,000 | 195.8% | £2,875 | £240 | £2,156 |
| Band H | Over £212,000 | 245.0% | £3,597 | £300 | £2,698 |
25% single person discount applies if you're the only adult in the property. Students, carers, and severely mentally impaired people are disregarded for counting purposes.
Scotland-specific: Council tax in Scotland includes water and sewerage charges (£420/year at Band D). In England, water is a separate bill. This means Scottish council tax bills look higher, but they cover more.
25% single person discount
Saves £367/year at Band D. Apply to Shetland Islands council.
Student exemption
Properties occupied entirely by full-time students are exempt.
Council Tax Reduction
Income-based reduction for low-income households. Up to 100% reduction available.
Disabled person's relief
Band reduction scheme — your property is treated as one band lower.
Empty property
From April 2026, councils can charge unlimited premiums on long-term empty properties and second homes.
See what you take home after council tax and income tax
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Rates shown are for 2026/27 and include Scottish Water charges. Verify your exact bill with Shetland Islands council directly. Property valuations are based on 1991 values.