{
 "council": "Shetland Islands",
 "nation": "scotland",
 "financial_year": "2024/25",
 "officers": [
  {
   "name": "S Polson",
   "title": "Marine Pilot",
   "salary": 151386,
   "salary_band": null,
   "is_band": 0,
   "pension": 22000,
   "benefits": 133,
   "notes": "Disclosed as a senior employee because remuneration is ≥£150,000; works a 34-hour week (note e). Remuneration includes ad-hoc duty elements (call-out/stand-by). Pension disclosed in £000s (£22k); rounded.",
   "council": "Shetland Islands",
   "source_url": "https://www.shetland.gov.uk/downloads/file/13139/shetland-islands-council-annual-audited-accounts",
   "source_title": "Shetland Islands Council Audited Annual Accounts 2024/25",
   "financial_year": "2024/25",
   "ident": null
  },
  {
   "name": "M Sandison",
   "title": "Chief Executive",
   "salary": 131195,
   "salary_band": null,
   "is_band": 0,
   "pension": 25000,
   "benefits": 0,
   "notes": "Pension disclosed in £000s (£25k); rounded.",
   "council": "Shetland Islands",
   "source_url": "https://www.shetland.gov.uk/downloads/file/13139/shetland-islands-council-annual-audited-accounts",
   "source_title": "Shetland Islands Council Audited Annual Accounts 2024/25",
   "financial_year": "2024/25",
   "ident": {
    "full_name": "Maggie Sandison",
    "confidence": "record",
    "basis": "Same person as the senior_pay 'M Sandison' entry: the 2024/25 audited accounts' own signature blocks (pp.20, 27, 37) print 'Maggie Sandison' as Chief Executive.",
    "sources": "https://www.shetland.gov.uk/downloads/file/13139/shetland-islands-council-annual-audited-accounts"
   }
  },
  {
   "name": "C Ferguson",
   "title": "Director - Corporate Services",
   "salary": 109875,
   "salary_band": null,
   "is_band": 0,
   "pension": 21000,
   "benefits": 84,
   "notes": "Benefits = £84 taxable expenses. Pension disclosed in £000s (£21k); rounded.",
   "council": "Shetland Islands",
   "source_url": "https://www.shetland.gov.uk/downloads/file/13139/shetland-islands-council-annual-audited-accounts",
   "source_title": "Shetland Islands Council Audited Annual Accounts 2024/25",
   "financial_year": "2024/25",
   "ident": {
    "full_name": "Christine Ferguson",
    "confidence": "record",
    "basis": "Same person as the senior_pay 'C Ferguson' entry: audited annual accounts 2024/25 back-page contact block p.110 names 'Director of Corporate Services: Christine Ferguson'.",
    "sources": "https://www.shetland.gov.uk/downloads/file/13139/shetland-islands-council-annual-audited-accounts"
   }
  },
  {
   "name": "N Grant",
   "title": "Director - Development Services",
   "salary": 109875,
   "salary_band": null,
   "is_band": 0,
   "pension": 21000,
   "benefits": 0,
   "notes": "Pension disclosed in £000s (£21k); rounded.",
   "council": "Shetland Islands",
   "source_url": "https://www.shetland.gov.uk/downloads/file/13139/shetland-islands-council-annual-audited-accounts",
   "source_title": "Shetland Islands Council Audited Annual Accounts 2024/25",
   "financial_year": "2024/25",
   "ident": {
    "full_name": "Neil Grant",
    "confidence": "record",
    "basis": "Same person as the senior_pay 'N Grant' entry: council-published appendix signed Neil Grant, Director of Development Services; in post since 2011 per the Shetland Partnership.",
    "sources": "https://www.shetland.gov.uk/downloads/file/6611/appendix-6-letter-of-support-beatrice-wishart-msp-shetland-islands-council; https://www.shetlandpartnership.org/about-1/neil-grant"
   }
  },
  {
   "name": "J Smith",
   "title": "Director - Infrastructure Services",
   "salary": 109875,
   "salary_band": null,
   "is_band": 0,
   "pension": 21000,
   "benefits": 0,
   "notes": "Pension disclosed in £000s (£21k); rounded.",
   "council": "Shetland Islands",
   "source_url": "https://www.shetland.gov.uk/downloads/file/13139/shetland-islands-council-annual-audited-accounts",
   "source_title": "Shetland Islands Council Audited Annual Accounts 2024/25",
   "financial_year": "2024/25",
   "ident": {
    "full_name": "John Smith",
    "confidence": "record",
    "basis": "Same person as the senior_pay 'J Smith' entry: council news article of 13 April 2026 names John Smith as the Council's Director of Infrastructure Services; appointed to the post in 2018 per Shetland Times.",
    "sources": "https://www.shetland.gov.uk/news/article/3917/director-to-enter-phased-retirement-after-more-than-30-years-of-service-to-shetland-islands-council; https://www.shetlandtimes.co.uk/2018/05/18/john-smith-named-as-councils-new-infrastructure-director"
   }
  },
  {
   "name": "J Robinson",
   "title": "Director - Community Health & Social Care",
   "salary": 100462,
   "salary_band": null,
   "is_band": 0,
   "pension": 19000,
   "benefits": 0,
   "notes": "Retired from post and was formally appointed Director - Children's Services from 1 November 2025; substantive-post FYE £109,934 (note e). Pension disclosed in £000s (£19k); rounded.",
   "council": "Shetland Islands",
   "source_url": "https://www.shetland.gov.uk/downloads/file/13139/shetland-islands-council-annual-audited-accounts",
   "source_title": "Shetland Islands Council Audited Annual Accounts 2024/25",
   "financial_year": "2024/25",
   "ident": {
    "full_name": "Josephine (Jo) Robinson",
    "confidence": "record",
    "basis": "Same person as the senior_pay 'J Robinson' entry: council news article of 15 June 2023 and the council-published IJB Register of Interests name Jo (Josephine) Robinson as Director of Community Health and Social Care; permanent appointment reported March 2024.",
    "sources": "https://www.shetland.gov.uk/news/article/2521/robinson-to-be-ijb-chief-officer-and-director-of-community-health-and-social-care; https://www.shetland.gov.uk/downloads/file/6143/ijb-members-register-of-interests-v08-00-current; https://www.shetnews.co.uk/2024/03/26/robinson-appointed-permanent-director-community/"
   }
  }
 ],
 "senior_team_by_year": [
  {
   "council": "Shetland Islands",
   "financial_year": "2019/20",
   "n": 10,
   "team_bill": 827057,
   "comparative": 1
  },
  {
   "council": "Shetland Islands",
   "financial_year": "2020/21",
   "n": 9,
   "team_bill": 818508,
   "comparative": 0
  },
  {
   "council": "Shetland Islands",
   "financial_year": "2021/22",
   "n": 9,
   "team_bill": 825222,
   "comparative": 1
  },
  {
   "council": "Shetland Islands",
   "financial_year": "2022/23",
   "n": 10,
   "team_bill": 853060,
   "comparative": 0
  },
  {
   "council": "Shetland Islands",
   "financial_year": "2023/24",
   "n": 10,
   "team_bill": 1017806,
   "comparative": 1
  },
  {
   "council": "Shetland Islands",
   "financial_year": "2024/25",
   "n": 11,
   "team_bill": 1145743,
   "comparative": 0
  }
 ],
 "band_d_by_year": {
  "2015/16": 1053,
  "2016/17": 1053,
  "2017/18": 1084.59,
  "2018/19": 1117.13,
  "2019/20": 1150.64,
  "2020/21": 1206.33,
  "2021/22": 1206.33,
  "2022/23": 1206.33,
  "2023/24": 1260.61,
  "2024/25": 1260.61,
  "2025/26": 1386.67,
  "2026/27": 1487.9
 },
 "pay_bands_by_year": [
  {
   "fy": "2019/20",
   "nominal": 221,
   "real": 221,
   "realEarn": 221,
   "nominal100": 8,
   "real100": 8
  },
  {
   "fy": "2020/21",
   "nominal": 231,
   "real": 225,
   "realEarn": 189,
   "nominal100": 6,
   "real100": 5
  },
  {
   "fy": "2021/22",
   "nominal": 247,
   "real": 225,
   "realEarn": 215,
   "nominal100": 7,
   "real100": 6
  },
  {
   "fy": "2022/23",
   "nominal": 305,
   "real": 190,
   "realEarn": 202,
   "nominal100": 7,
   "real100": 6
  },
  {
   "fy": "2023/24",
   "nominal": 498,
   "real": 221,
   "realEarn": 239,
   "nominal100": 13,
   "real100": 6
  },
  {
   "fy": "2024/25",
   "nominal": 550,
   "real": 208,
   "realEarn": 187,
   "nominal100": 23,
   "real100": 7
  }
 ],
 "exit_packages_by_year": [
  {
   "fy": "2019/20",
   "packages": 2,
   "cost": 112000,
   "costPartial": false
  },
  {
   "fy": "2020/21",
   "packages": 2,
   "cost": 85000,
   "costPartial": false
  },
  {
   "fy": "2021/22",
   "packages": 0,
   "cost": 3000,
   "costPartial": false
  },
  {
   "fy": "2022/23",
   "packages": 1,
   "cost": 8000,
   "costPartial": false
  },
  {
   "fy": "2023/24",
   "packages": 1,
   "cost": 45000,
   "costPartial": false
  },
  {
   "fy": "2024/25",
   "packages": 3,
   "cost": 42000,
   "costPartial": false
  }
 ],
 "exit_packages_over_100k": [],
 "employer_pension_by_year": [
  {
   "council": "Shetland Islands",
   "fy": "2019/20",
   "lgps": 14001000,
   "teachers": 3500000,
   "notes": "LGPS figure is 'Employer contributions' in the Reconciliation of fair value of the Scheme assets (Note 27: Defined Benefit Pension Schemes), £000s x1000; the MiRS line labels the same £14,001k as 'Employer's contributions and direct payments to pensioners payable in the year', so unfunded direct payments are included and inseparable. Teachers' figure is £3.5m paid to SPPA per Note 28 narrative (printed in £m); excludes £0.9m early-retirement costs accounted on a defined benefit basis. No combined total printed."
  },
  {
   "council": "Shetland Islands",
   "fy": "2020/21",
   "lgps": 14870000,
   "teachers": 4100000,
   "notes": "LGPS figure is 'Employer contributions' in the Reconciliation of fair value of the Scheme assets (Note 27: Defined Benefit Pension Schemes), £000s x1000; the MiRS line labels the same £14,870k as 'Employer's contributions and direct payments to pensioners payable in the year', so unfunded direct payments are included and inseparable. Teachers' figure is £4.1m paid to SPPA at 23% of pensionable pay per Note 28 narrative (printed in £m); excludes £0.9m early-retirement costs accounted on a defined benefit basis. No combined total printed."
  },
  {
   "council": "Shetland Islands",
   "fy": "2021/22",
   "lgps": 15467000,
   "teachers": 4000000,
   "notes": "LGPS figure is 'Employer contributions' in the Reconciliation of fair value of the Scheme assets (Note 28: Defined Benefit Pension Schemes), £000s x1000; the MiRS line labels the same £15,467k as 'Employer's contributions and direct payments to pensioners payable in the year', so unfunded direct payments are included and inseparable. Teachers' figure is £4.0m paid to SPPA at 23% of pensionable pay per Note 29 narrative (printed in £m); excludes £0.9m early-retirement costs accounted on a defined benefit basis. No combined total printed."
  },
  {
   "council": "Shetland Islands",
   "fy": "2022/23",
   "lgps": 16989000,
   "teachers": 4100000,
   "notes": "LGPS figure is 'Employer contributions' in the Reconciliation of fair value of the Scheme assets (Note 28: Defined Benefit Pension Schemes), £000s x1000; the MiRS line labels the same £16,989k as 'Employer's contributions and direct payments to pensioners payable in the year', so unfunded direct payments are included and inseparable. Teachers' figure is £4.1m paid to SPPA at 23% of pensionable pay per Note 29 narrative (printed in £m); excludes £0.9m early-retirement costs accounted on a defined benefit basis. No combined total printed."
  },
  {
   "council": "Shetland Islands",
   "fy": "2023/24",
   "lgps": 18499000,
   "teachers": 4500000,
   "notes": "LGPS figure is 'Employer contributions' in the Reconciliation of fair value of the Scheme assets (Note 28: Defined Benefit Pension Schemes, table read from page render — image-based), £000s x1000; the MiRS line labels the same £18,499k as 'Employer's contributions and direct payments to pensioners payable in the year', so unfunded direct payments are included and inseparable. Teachers' figure is £4.5m paid to SPPA at 23% of pensionable pay per Note 29 narrative (printed in £m); excludes £1.0m early-retirement costs accounted on a defined benefit basis. No combined total printed."
  },
  {
   "council": "Shetland Islands",
   "fy": "2024/25",
   "lgps": 17085000,
   "teachers": 5100000,
   "notes": "LGPS figure is 'Employer contributions' in the Reconciliation of fair value of the Scheme assets (Note 28: Defined Benefit Pension Schemes, table read from page render — image-based), £000s x1000; the MiRS line labels the same £17,085k as 'Employer's contributions and direct payments to pensioners payable in the year', so unfunded direct payments are included and inseparable. Teachers' figure is £5.1m paid to SPPA at 26% of pensionable pay per Note 29 narrative (printed in £m); excludes £1.0m early-retirement costs accounted on a defined benefit basis. No combined total printed."
  }
 ],
 "councillor_remuneration_by_year": [
  {
   "council": "Shetland Islands",
   "fy": "2019/20",
   "total": 472000,
   "salaries": 379000,
   "n": null,
   "notes": "Remuneration Report, 'Summary of Remuneration paid to Councillors', £000s x1000. Salaries, Expenses and Total as printed; a separate 'Allowances' line (£34k, senior-councillor special responsibility allowances) is included in the printed Total but not in salaries or expenses here. Number of councillors for 2019/20 not stated."
  },
  {
   "council": "Shetland Islands",
   "fy": "2020/21",
   "total": 430000,
   "salaries": 393000,
   "n": 22,
   "notes": "Remuneration Report, 'Summary of Remuneration paid to Councillors', £000s x1000. Salaries, Expenses and Total as printed; a separate 'Allowances' line (£34k, senior-councillor special responsibility allowances) is included in the printed Total but not in salaries or expenses here. Management commentary states the Council is governed by 22 elected members."
  },
  {
   "council": "Shetland Islands",
   "fy": "2021/22",
   "total": 451000,
   "salaries": 409000,
   "n": null,
   "notes": "Remuneration Report, 'Summary of Remuneration paid to Councillors', £000s x1000. Salaries, Expenses and Total as printed; a separate 'Allowances' line (£36k, senior-councillor special responsibility allowances) is included in the printed Total but not in salaries or expenses here. Number of councillors for 2021/22 not stated."
  },
  {
   "council": "Shetland Islands",
   "fy": "2022/23",
   "total": 494000,
   "salaries": 432000,
   "n": 23,
   "notes": "Remuneration Report, 'Summary of Remuneration paid to Councillors', £000s x1000. Salaries, Expenses and Total as printed; a separate 'Allowances' line (£36k, senior-councillor special responsibility allowances) is included in the printed Total but not in salaries or expenses here. Management commentary states 23 Elected Members."
  },
  {
   "council": "Shetland Islands",
   "fy": "2023/24",
   "total": 597000,
   "salaries": 462000,
   "n": null,
   "notes": "Remuneration Report, 'Summary of Remuneration paid to Councillors' (table read from page render — image-based), £000s x1000. Salaries, Expenses and Total as printed; a separate 'Allowances' line (£39k, senior-councillor special responsibility allowances) is included in the printed Total but not in salaries or expenses here. Number of councillors for 2023/24 not stated."
  },
  {
   "council": "Shetland Islands",
   "fy": "2024/25",
   "total": 544000,
   "salaries": 486000,
   "n": 23,
   "notes": "Remuneration Report, 'Summary of Remuneration paid to Councillors' (table read from page render — image-based), £000s x1000. Salaries, Expenses and Total as printed; a separate 'Allowances' line (£42k, senior-councillor special responsibility allowances) is included in the printed Total but not in salaries or expenses here. Management commentary states 23 Elected Members."
  }
 ],
 "arms_length_bodies": [],
 "notes": "Null means not disclosed, never zero. In pay_bands_by_year, 'nominal' counts staff above a fixed cash threshold and 'real' counts staff above the CPI-equivalent of that threshold in the first recorded year. Officer 'ident' is the full name behind disclosed initials, with its basis. See /methodology/."
}