Comments and complaints

We hope that our staff have dealt with you in a polite and efficient manner, as well as in line with the law relating to the local government functions for which we are responsible.

Although in the field of local taxation and electoral registration we cannot always bring about the outcome you want, we should be able to deal with your case fairly, knowledgeably, and courteously.

How to raise a complaint

If you are dissatisfied with our service, you can complete a complaint form which is available here. This can be e-mailed to [email protected] or alternatively, you can send to the address below:

The Highland & Western Isles Valuation Joint Board
Moray House
16-18 Bank Street

If you are unable to download our form, please call us on 01463 575395 and select option 5. We can arrange to send a complaint form to you along with a copy of our Complaints Handling Procedure which can be found here. Forms and guidance are also available at any of our offices. Address information can be found here.

What happens next

Your complaint will be investigated by a senior staff member and you will be informed of the outcome. If you remain dissatisfied with our final decision or the way we dealt with your complaint, you can contact the Scottish Public Services Ombudsman (SPSO) to look into the matter.  You can do this online at or call them on freephone 0800 377 7330.  You can also write to the SPSO at the address below.  You may wish to get independent support or advocacy to help you progress your complaint.

Bridgeside House
99 McDonald Road

(if you would like to visit in person, you must make an appointment first)

Their freepost address is: FREEPOST SPSO
Freephone: 0800 377 7330
Online contact

How can we improve our service?

Alternatively, you may simply wish to let us have a note of your comments and suggestions for improved services.

Annual complaints reports

Our Annual Complaints Reports from 1 April 2022 to 28 February 2023 and 1 March 2023 to 29 February 2024 can be found below:

Quarterly complaints reports

Our Quarterly Complaints Reports can be found below: