Guidance

Check and challenge your Central Rating List business rates valuation — register to use the service

Use this form to register for the 2026 Central Rating List check and challenge service in England and Wales.

From:
HM Revenue & Customs and Valuation Office Agency
Published
8 November 2018
Last updated
23 April 2026 — See all updates

Applies to England and Wales

Documents

T048 register to use this service — Central List

PDF, 273 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The form is used to register for the 2026 Central Rating List check and challenge service in England and Wales. You should only use this form if your property is in the Central Rating List. The property types contained in the central rating lists are:

  • electricity, gas and water supply networks
  • cross country pipelines
  • major transport networks
  • telecommunications networks

If you need to check or challenge a 2026 Central Rating List business rates valuation, you must first complete and send us the T048 form to register for the service. Read this guidance before filling in the form.

Who should not use this service

This T048 form is only for central list properties. All other non-domestic (business) properties, such as shops, offices and industrial properties are in the 2026 local rating lists.

If your property is in a local rating list, then you will need to set up a business rates valuation account. Find out more about the check and challenge service for properties in local rating lists.

This service applies to England and Wales only. Business rates appeals are handled differently in Scotland and Northern Ireland.

Once you have completed the form

Once completed you should return your form by email to nvuinboxvo@hmrc.gov.uk.

If you cannot send your completed form online, you can send it by post to:

Valuation Office
Wycliffe House
Green Lane
Durham
DH1 3UW

After you have sent the form

Once we have reviewed your request, you will receive your detailed valuation by email or post depending on your preference.

You can find out how to challenge your valuation if you believe there is an error in the detailed valuation you receive.

Updates to this page

Published 8 November 2018
Last updated 23 April 2026 show all updates

  1. The year '2023' has been updated to '2026' throughout this guidance, to reflect that all Central Rating List properties will have been given a new valuation as part of the 2026 revaluation.

  2. The Welsh form has been updated.

  3. The English form has been updated.

  4. Welsh translation added.

  5. Clearer guidance added.

  6. The PDF attachments have been updated.

  7. Updated to include Wales in the 2023 rating list

  8. Clarity on which properties are in the Central Rating List and a link to information on checking and challenging properties in local rating lists.

  9. First published.

Sign up for emails or print this page