The form is used to register for the 2023 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 2023 Central Rating List business rates valuation, you must first complete and send us the T048 form to register for the service. Please 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, industrial properties etc, are in the 2023 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 nvuinbox@voa.gov.uk.

If you are unable to send this form online, you can also post a hardcopy to:

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 read our guidance on challenging the valuation if you believe there is an error in the detailed valuation you receive.