# Where your council tax goes in Shetland Islands url: https://whereyourmoneygoes.co.uk/council-tax/scotland/shetland-islands/where-it-goes/ updated: 29 September 2026 licence: Our words, analysis, charts and derived calculations: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/), credit [Tekstak Ltd](https://tek-stak.co.uk). Figures: each source's own licence, listed under Sources. publisher: [Tekstak Ltd](https://tek-stak.co.uk) # Where your council tax goes in Shetland Islands Last updated 29 September 2026. Figures refresh every night. [How each figure is worked out](/methodology/). A Band D council tax bill in **Shetland Islands** is **£1,487.90** for 2026-27, split between Shetland Islands £1,487.90. Shared out in proportion to what each body spends, the largest single line is education at Shetland Islands: **£647.57** of the bill. Council tax pays for 5% of the council's own spending; the rest is government grant, business rates and fees. Figures for the 2026–27 financial year. Source: [Scottish Government](https://www.gov.scot/publications/council-tax-datasets/). ## Key figures - £1,487.90Band D bill, 2026-27 As of 6 April 2026 - £1,487.90Goes to Shetland Islands itself (100%) As of 6 April 2026 - £647.57Largest line: education As of 3 February 2026 - 4.9%Of the council's money that comes from council tax, 2024-25 As of 3 February 2026 Source: [Scottish Government](https://www.gov.scot/publications/council-tax-datasets/). ## Who gets your bill Your council tax band A B C D E F G H Figures are for a **Band D** home. Bands A to H pay a fixed fraction of this, set in law. 1487.90 Shetland Islands 100% In Scotland the whole bill goes to the council. Police and fire have been funded nationally since 2013, and the water and sewerage charges on the same bill belong to Scottish Water. ## And where does that bit go? Choose any part of the bill to see how it divides, then keep going as far as the published returns allow. Every level has its own link you can share. ### Where the rest comes from **Council tax pays for 4.9%** of the money Shetland Islands had to spend in 2024-25. ********** - Council tax 4.9% £11.3m - Business rates 11.8% £27.3m - General government grant 28.4% £66.0m - Government grants for specific services 16.3% £37.9m - Fees, charges and other income 38.6% £89.8m Council tax is pooled with the council's other money, not ring-fenced for any service. The split on this page shares your bill out in proportion to what each body spends; it does not say what any one pound paid for. - Your bill ### Your bill: £1,487.90 - [Shetland Islands](#d-council) £1,487.90 ** Your council · 100.0% of the bill - [Your bill](#d-bill) - Shetland Islands ### Shetland Islands £1,487.90 of your bill goes to Shetland Islands. It is shared out below in proportion to how Shetland Islands spent its money in 2024-25, its latest published return. - [Education](#d-council~education) £647.57 ** 43.5% of this part · £58.7m in 2024-25 · £2,584 per resident; similar councils £1,600 · up 12.6% on 2023-24 - [Adult social care](#d-council~adult-social-care) £402.60 ** 27.1% of this part · £36.5m in 2024-25 · £1,606 per resident; similar councils £777 · up 0.2% on 2023-24 - [Roads and transport](#d-council~highways-transport) £109.25 ** 7.3% of this part · £9.9m in 2024-25 · £436 per resident; similar councils £90 · up 7.4% on 2023-24 - Children's social care £96.33 ** 6.5% of this part · £8.7m in 2024-25 · £384 per resident; similar councils £107 · up 4.0% on 2023-24 - [Running the council](#d-council~central) £77.96 ** 5.2% of this part · £7.1m in 2024-25 · £311 per resident; similar councils £111 · up 1.4% on 2023-24 - [Parks, leisure, libraries and culture](#d-council~culture-leisure) £59.53 ** 4.0% of this part · £5.4m in 2024-25 · £238 per resident; similar councils £110 · down 7.0% on 2023-24 - [Environment and regulation](#d-council~environment) £56.57 ** 3.8% of this part · £5.1m in 2024-25 · £226 per resident; similar councils £128 · up 14.3% on 2023-24 - [Housing (not council homes)](#d-council~housing) £25.86 ** 1.7% of this part · £2.3m in 2024-25 · £103 per resident; similar councils £69 · up 1.4% on 2023-24 Not council homes: [see the note](#d-council~housing). - [Planning and development](#d-council~planning-development) £12.24 ** 0.8% of this part · £1.1m in 2024-25 · £49 per resident; similar councils £32 · down 81.2% on 2023-24 Other services brought in £11.7m more than it cost in 2024-25, so it takes no share of your bill. **Which councils count as similar** Medians are across the 10 Scottish councils closest in population: Orkney Islands, Na h-Eileanan Siar, Clackmannanshire, Inverclyde, Argyll & Bute, West Dunbartonshire, Stirling, Moray, East Renfrewshire, Midlothian. Per-resident figures use ONS mid-year population estimates. - [Your bill](#d-bill) - [Shetland Islands](#d-council) - Education ### Education £647.57 of your bill goes to education at Shetland Islands. Here is how its £58.7m of net spending on it divides in the return. - Secondary schools £225.86 ** 34.9% of this · £21.1m in 2024-25 · £929 per resident; similar councils £586 · up 5.4% on 2023-24 - Primary schools £221.45 ** 34.2% of this · £20.7m in 2024-25 · £911 per resident; similar councils £593 · up 6.0% on 2023-24 - Special schools and alternative provision £109.18 ** 16.9% of this · £10.2m in 2024-25 · £449 per resident; similar councils £211 · up 9.9% on 2023-24 - Early years and nursery £70.56 ** 10.9% of this · £6.6m in 2024-25 · £290 per resident; similar councils £226 · up 75.8% on 2023-24 - Community learning £20.51 ** 3.2% of this · £1.9m in 2024-25 · £84 per resident; similar councils £22 · up 6.9% on 2023-24 - [Your bill](#d-bill) - [Shetland Islands](#d-council) - Adult social care ### Adult social care £402.60 of your bill goes to adult social care at Shetland Islands. Here is how its £36.5m of net spending on it divides in the return. - Paid to the Integration Joint Board £402.36 ** 99.9% of this · £37.0m in 2024-25 · £1,628 per resident; similar councils £924 · down 1.8% on 2023-24 - Other adult services £0.24 ** under 0.1% of this · £22k in 2024-25 · £0.97 per resident; similar councils £3.11 · up 10.0% on 2023-24 - [Your bill](#d-bill) - [Shetland Islands](#d-council) - Roads and transport ### Roads and transport £109.25 of your bill goes to roads and transport at Shetland Islands. Here is how its £9.9m of net spending on it divides in the return. - Support for bus, rail and other public transport £42.21 ** 38.6% of this · £4.8m in 2024-25 · £211 per resident; similar councils £17 · up 6.5% on 2023-24 - Road and bridge maintenance £39.41 ** 36.1% of this · £4.5m in 2024-25 · £197 per resident; similar councils £43 · up 17.2% on 2023-24 - Winter service (gritting) £15.96 ** 14.6% of this · £1.8m in 2024-25 · £80 per resident; similar councils £13 · down 13.9% on 2023-24 - Traffic management and road safety £6.96 ** 6.4% of this · £788k in 2024-25 · £35 per resident; similar councils £7.34 · up 19.4% on 2023-24 - Street lighting (including energy) £4.24 ** 3.9% of this · £480k in 2024-25 · £21 per resident; similar councils £19 · up 5.7% on 2023-24 - Parking £0.47 ** 0.4% of this · £53k in 2024-25 · £2.33 per resident; similar councils £0.37 · up 253.3% on 2023-24 - Concessionary bus fares £0.01 ** under 0.1% of this · £1k in 2024-25 · £0.04 per resident; similar councils £1.32 · no change on 2023-24 - [Your bill](#d-bill) - [Shetland Islands](#d-council) - Running the council ### Running the council £77.96 of your bill goes to running the council at Shetland Islands. Here is how its £7.1m of net spending on it divides in the return. - Corporate and democratic core £42.06 ** 53.9% of this · £3.8m in 2024-25 · £168 per resident; similar councils £31 · up 2.2% on 2023-24 - Non-distributed costs (past pensions, unused assets) £17.22 ** 22.1% of this · £1.6m in 2024-25 · £69 per resident; similar councils £18 · up 4.9% on 2023-24 - Collecting council tax and business rates £7.23 ** 9.3% of this · £655k in 2024-25 · £29 per resident; similar councils £12 · down 13.8% on 2023-24 - Council tax and rates valuation £4.01 ** 5.1% of this · £363k in 2024-25 · £16 per resident; similar councils £6.78 · down 6.0% on 2023-24 - Other central services £3.13 ** 4.0% of this · £284k in 2024-25 · £13 per resident; similar councils £7.35 · up 4.8% on 2023-24 - Emergency planning £1.52 ** 2.0% of this · £138k in 2024-25 · £6.08 per resident; similar councils £1.36 · up 34.0% on 2023-24 - Elections and electoral registration £1.51 ** 1.9% of this · £137k in 2024-25 · £6.03 per resident; similar councils £3.43 · down 2.1% on 2023-24 - Registering births, deaths and marriages £0.57 ** 0.7% of this · £52k in 2024-25 · £2.29 per resident; similar councils £0.90 · up 30.0% on 2023-24 - Not itemised in the return £0.71 ** 0.9% of this · £64k in 2024-25 · £2.82 per resident; similar councils £3.49 "Not itemised in the return" is the difference between the service total and the lines the return lists. - [Your bill](#d-bill) - [Shetland Islands](#d-council) - Parks, leisure, libraries and culture ### Parks, leisure, libraries and culture £59.53 of your bill goes to parks, leisure, libraries and culture at Shetland Islands. Here is how its £5.4m of net spending on it divides in the return. - Sport and leisure £22.44 ** 37.7% of this · £2.0m in 2024-25 · £90 per resident; similar councils £46 · up 2.1% on 2023-24 - Parks and open spaces (including play areas) £11.36 ** 19.1% of this · £1.0m in 2024-25 · £45 per resident; similar councils £26 · up 8.2% on 2023-24 - Libraries £10.80 ** 18.1% of this · £979k in 2024-25 · £43 per resident; similar councils £25 · down 2.7% on 2023-24 - Museums, arts, heritage and archives £9.99 ** 16.8% of this · £905k in 2024-25 · £40 per resident; similar councils £9.39 · down 3.0% on 2023-24 - Tourism £4.94 ** 8.3% of this · £448k in 2024-25 · £20 per resident; similar councils £0.34 · down 51.2% on 2023-24 - [Your bill](#d-bill) - [Shetland Islands](#d-council) - Environment and regulation ### Environment and regulation £56.57 of your bill goes to environment and regulation at Shetland Islands. Here is how its £5.1m of net spending on it divides in the return. - Waste collection £15.59 ** 27.6% of this · £1.4m in 2024-25 · £62 per resident; similar councils £32 · up 2.4% on 2023-24 - Waste disposal £13.44 ** 23.8% of this · £1.2m in 2024-25 · £54 per resident; similar councils £57 · up 59.6% on 2023-24 - Environmental health, food safety, pest control and licensing £10.01 ** 17.7% of this · £907k in 2024-25 · £40 per resident; similar councils £18 · down 0.4% on 2023-24 - Cemeteries and crematoria £8.18 ** 14.5% of this · £741k in 2024-25 · £33 per resident; similar councils £1.98 · up 25.0% on 2023-24 - Other environmental services £5.11 ** 9.0% of this · £463k in 2024-25 · £20 per resident; similar councils £15 · up 13.5% on 2023-24 - Trading standards £4.25 ** 7.5% of this · £385k in 2024-25 · £17 per resident; similar councils £6.24 · down 8.1% on 2023-24 - [Your bill](#d-bill) - [Shetland Islands](#d-council) - Housing (not council homes) ### Housing (not council homes) £25.86 of your bill goes to housing (not council homes) at Shetland Islands. Here is how its £2.3m of net spending on it divides in the return. - Supporting People and welfare services £10.48 ** 40.5% of this · £975k in 2024-25 · £43 per resident; similar councils £11 · up 16.5% on 2023-24 - Private sector housing renewal £6.28 ** 24.3% of this · £584k in 2024-25 · £26 per resident; similar councils £1.89 · up 2.3% on 2023-24 - Homelessness and temporary accommodation £4.54 ** 17.5% of this · £422k in 2024-25 · £19 per resident; similar councils £20 · down 14.9% on 2023-24 - Housing benefit administration and discretionary payments £2.70 ** 10.4% of this · £251k in 2024-25 · £11 per resident; similar councils £17 · down 4.2% on 2023-24 - Other General Fund housing £1.87 ** 7.2% of this · £174k in 2024-25 · £7.66 per resident; similar councils £15 · down 15.1% on 2023-24 **Council homes are not in this.** Council housing is paid for through the Housing Revenue Account, from tenants' rents, and the law keeps it separate from the General Fund that council tax goes into. Shetland Islands's Housing Revenue Account took in £8.0m and spent £6.0m in 2024-25. [What council tax does and doesn't pay for](/what-council-tax-pays-for/#ring-fence). - [Your bill](#d-bill) - [Shetland Islands](#d-council) - Planning and development ### Planning and development £12.24 of your bill goes to planning and development at Shetland Islands. Here is how its £1.1m of net spending on it divides in the return. - Planning applications (development management) £6.92 ** 56.6% of this · £1.3m in 2024-25 · £56 per resident; similar councils £2.56 · up 0.2% on 2023-24 - Environmental initiatives £2.34 ** 19.1% of this · £434k in 2024-25 · £19 per resident; similar councils £0.17 · down 3.1% on 2023-24 - Building control £1.66 ** 13.5% of this · £307k in 2024-25 · £14 per resident; similar councils £0.30 · down 17.7% on 2023-24 - Planning policy £1.32 ** 10.8% of this · £244k in 2024-25 · £11 per resident; similar councils £7.50 · up 4.7% on 2023-24 ## Parks, street cleaning and roads here What Shetland Islands spent, net of income, on the lines readers ask about most. Roads and street cleaning are also shown per mile of road the council looks after, where it is the highway authority. Gully cleaning and verge cutting are inside routine maintenance; no return splits them out. | Line | Net spending | Per resident | Similar councils, per resident | Per mile of road | Change | | --- | --- | --- | --- | --- | --- | | Parks and open spaces (including play areas)Details | £1.0m | £45 | £26 | — | up 8.2% on 2023-24 | | Per resident£45Similar councils, per resident£26Per mile of road—Changeup 8.2% on 2023-24 | | | | | | | Road and bridge maintenanceDetails | £4.5m | £197 | £43 | £6,955 (similar: £3,987) | up 17.2% on 2023-24 | | Per resident£197Similar councils, per resident£43Per mile of road£6,955 (similar: £3,987)Changeup 17.2% on 2023-24 | | | | | | | Winter service (gritting)Details | £1.8m | £80 | £13 | £2,816 (similar: £2,327) | down 13.9% on 2023-24 | | Per resident£80Similar councils, per resident£13Per mile of road£2,816 (similar: £2,327)Changedown 13.9% on 2023-24 | | | | | | | Street lighting (including energy)Details | £480k | £21 | £19 | £748 (similar: £2,940) | up 5.7% on 2023-24 | | Per resident£21Similar councils, per resident£19Per mile of road£748 (similar: £2,940)Changeup 5.7% on 2023-24 | | | | | | Miles of road: Department for Transport road lengths, 2025; locally managed major roads and all minor roads. More on [what council tax does and doesn't pay for](/what-council-tax-pays-for/#local-environment). ## What it adds up to | Service | Per resident | Median | | --- | --- | --- | | EducationDetails | £2,584 | £1,442 | | Median£1,442 | | | | Adult social careDetails | £1,606 | £695 | | Median£695 | | | | Roads and transportDetails | £436 | £88 | | Median£88 | | | | Children's social careDetails | £384 | £170 | | Median£170 | | | | Running the councilDetails | £311 | £82 | | Median£82 | | | | Parks, leisure, libraries and cultureDetails | £238 | £110 | | Median£110 | | | | Environment and regulationDetails | £226 | £135 | | Median£135 | | | | Housing (not council homes)Details | £103 | £56 | | Median£56 | | | | Planning and developmentDetails | £49 | £34 | | Median£34 | | | | Other servicesDetails | £-516.56 | £-0.65 | | Median£-0.65 | | | - Shetland Islands spent **46.1%** of its gross service spending on its own staff in 2024-25 (median for Scottish councils: 41.9%); the rest went on suppliers, contractors, grants, benefits and other running costs. ## What this data does and doesn't show - These are each body's own figures, as reported to government in its revenue outturn return. Net spending is after the fees, charges and grants a service brings in. - Your bill is for 2026-27; it is shared out using the latest published return, which covers an earlier year. The mix of spending changes little from one year to the next, but it does change. - Council tax is not ring-fenced: this shows your bill in proportion to spending, not what your money bought. Where a precept is set aside for adult social care, it is shown against adult social care. - No council publishes spending at street or property level, so nothing here says what was spent near you. - Sub-service lines are the ones the national returns itemise. Councils describe their own budgets differently; their budget books and statements of accounts have more detail. ## Sources - Scottish Government, [Council Tax by Band](https://www.gov.scot/publications/council-tax-datasets/). Open Government Licence v3.0. - Scottish Government, [Scottish Local Government Finance Statistics](https://www.gov.scot/binaries/content/documents/govscot/publications/statistics/2026/02/scottish-local-government-finance-statistics-2024-25/documents/la-level---net-revenue-expenditure-by-subservice/la-level---net-revenue-expenditure-by-subservice/govscot%3Adocument/Scottish%2BLocal%2BGovernment%2BFinance%2BStatistics%2B%2528SLGFS%2529%2B2024-25%2B-%2BLA%2BLevel%2B-%2BNet%2BRevenue%2BExpenditure%2Bby%2BSubservice%2B-%2B2026-01-09.xlsx), published 3 February 2026. Open Government Licence v3.0. How the split is worked out, and how the three nations' returns are matched to one list of services, is on the [methodology page](/methodology/#council-spending). The dataset is on the [data page](/data/#council-spending). See also [council tax in Shetland Islands](/council-tax/scotland/shetland-islands/) and [everything else about Shetland Islands](/your-area/shetland-islands/). ## Common questions What does council tax pay for in Shetland Islands? A Band D bill of £1,487.90 is split between Shetland Islands. In proportion to spending, the largest line is education, £647.57.Is council tax ring-fenced for particular services? No. Council tax is pooled with grants, business rates and fees. The adult social care precept is the exception: councils raise it for adult social care. ## Sources for this page | Source | Publisher | Figures as of | Updated | Licence | | --- | --- | --- | --- | --- | | [Council Tax Assumptions: Council Tax by Band](https://www.gov.scot/publications/council-tax-datasets/) | Scottish Government | the 2026–27 financial year | annual | [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/) | | [Scottish Local Government Finance Statistics](https://www.gov.scot/binaries/content/documents/govscot/publications/statistics/2026/02/scottish-local-government-finance-statistics-2024-25/documents/la-level---net-revenue-expenditure-by-subservice/la-level---net-revenue-expenditure-by-subservice/govscot%3Adocument/Scottish%2BLocal%2BGovernment%2BFinance%2BStatistics%2B%2528SLGFS%2529%2B2024-25%2B-%2BLA%2BLevel%2B-%2BNet%2BRevenue%2BExpenditure%2Bby%2BSubservice%2B-%2B2026-01-09.xlsx) | Scottish Government | 3 February 2026 | annual | [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/) | Each source's figures are used under the licence shown. Our own words, analysis, charts and derived calculations are ours, under [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/). ## Related pages - [Next in this section: Parking income in Shetland Islands](https://whereyourmoneygoes.co.uk/parking/shetland-islands/) - [Back to Shetland Islands: your area](https://whereyourmoneygoes.co.uk/your-area/shetland-islands/) - [How much is council tax and what does it pay for?](https://whereyourmoneygoes.co.uk/council-tax/) - [Who is my MP, and what does their office cost?](https://whereyourmoneygoes.co.uk/mps/) - [Where does my tax money actually go?](https://whereyourmoneygoes.co.uk/for-every-100-pounds-of-tax/) ## More from this publisher - [UK tax calculators](https://howlongisit.co.uk) Published by [Tekstak Ltd](https://tek-stak.co.uk). Our words, analysis, charts and derived calculations: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/), credit [Tekstak Ltd](https://tek-stak.co.uk). The figures belong to the publishers listed under Sources and are used under their licences. Figures last updated 29 September 2026.