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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 Department for Levelling Up, Housing and Communities. In Wales to the Welsh Government. The lists show the rateable values currently in force for each ratepayer.