Guidance

The draft central rating list 2026 for England and Wales

The central rating lists contain the rating assessments of the network property of major transport, utility and telecommunications undertakings and cross-country pipelines.

Applies to England and Wales

Documents

2026 draft central rating list - England

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.

2026 draft central rating list - Wales

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

There is a single entry in the rating list for each company named in the Central Rating List Regulations 2005. There are separate regulations and lists for England and Wales.

There is a single aggregate rateable value shown for all the property occupied by the named ratepayer that falls within their definition in the regulations. Any property occupied by a central list ratepayer that falls outside the definition will be shown individually in a local rating list.

Rates on central rating list hereditaments in England are paid direct to the Ministry of Housing, Communities and Local Government. In Wales, the central list rates are paid to the Welsh Government. The lists show the rateable values currently in force for each ratepayer.

Updates to this page

Published 26 November 2025

Sign up for emails or print this page