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The T048 form is to register for the check and challenge service in England and Wales in order to check and challenge a 2023 Central Rating List business rates valuation.

You should only use this form if the property is in the Central Rating List, which contains the property of:

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

Find out more about the Central Rating List.

Please note: All other non-domestic properties are in the 2023 local rating lists which contain shops, offices, industrial properties etc. If your property is in a local rating list then you will need to use a business rates valuation account. The T048 form is only for central list properties.

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 .

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

Once completed you should return your form by email to nvumailbox@voa.gov.uk.