The Highland and Western Isles Valuation Joint Board

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 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 our complaint form. This can be emailed to or alternatively, you can send to the address:

The Highland & Western Isles Valuation Joint Board, Moray House, 16-18 Bank Street, Inverness, IV1 1QY

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. Forms and guidance are also available at any of our offices.

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 on the SPSO website 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.

SPSO, Bridgeside House, 99 McDonald Road, Edinburgh, EH7 4NS

(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 2021 to 31 March 2022 and 1 April 2022 to 28 February 2023 can be found below:

Quarterly complaints reports

Our Quarterly Complaints Reports can be found below: