Carpet fitters in Telford at a glance

Every ranked carpet fitter in round carpet-fitters-2026-09, with its score out of 100, public ratings and the industry qualifications we could source. Full evidence is on each assessment page.
Rankcarpet fitterScoreRatingsQualificationsBest for
1 All Floors 'n' Rugs 65.1 Google 5.0/5 (66) Trading Standards Accredited, Shropshire Chamber of Commerce, Federation of Small Businesses Best overall: accredited shop for rugs and flooring with fitting to British Standards
2 Wellington Carpets 62.5 Google 4.9/5 (141) Can't be sourced whole-house carpet with fitting included
3 Carpet Zone (Telford) 61.5 Google 4.9/5 (31) Can't be sourced warehouse range with curtains and blinds too
4 A.S.T. Floorcoverings 60.3 Google 4.7/5 (201) Can't be sourced family firm for carpets vinyl and laminates
5 Oakengates Carpet Co 60.0 Google 4.6/5 (39) Can't be sourced six decades of showroom advice and fitting
6 Floors 2 Go Telford 58.5 Google 4.9/5 (312) Can't be sourced large online range with fitting service
7 K D Smith Carpets 57.9 Google 4.8/5 (35) Can't be sourced Madeley high-street shop with free measuring
8 Tapi Carpets & Floors 57.6 Google 4.3/5 (104) Can't be sourced appointments evenings and weekends included
9 Total Flooring Telford 57.6 Google 5.0/5 (41) Can't be sourced family fitter for homes and workplaces
10 The Carpet Bank Telford 56.2 Google 4.8/5 (61) Can't be sourced long-standing Wellington shop for carpets and beds

The ranking

Scored on the home trades rubric v2.0.

  1. 1rank

    All Floors 'n' Rugs

    Best overall carpet fitter: accredited shop for rugs and flooring with fitting to British Standards

    Our judgement: All Floors 'n' Rugs suits you if you want an accredited Oakengates shop covering carpets, rugs and vinyl, with fitting to British Standards [1]. Ratings stand at 5.0 out of 5 from 66 Google reviews [2]. What counts against it is the absence of published prices, insurance details and any company record [1].

    65.1 / 100

    Strengths

    • Trading Standards accreditation with ten years of uninterrupted membership sits alongside Shropshire Chamber and Federation of Small Businesses membership [1].

    • Fitting is carried out to British Standards and manufacturer recommendations, with brands including Brintons and Kersaint Cob named [1].

    • The Google record shows 5.0 out of 5 from 66 reviews, seen 4 September 2026 [2].

    Limitations

    • No prices, free-quote offer or VAT position are published [1].

    • No insurance details are published [1].

    Service area: Telford

  2. 2rank

    Wellington Carpets

    Best for: whole-house carpet with fitting included

    Our judgement: Wellington Carpets suits you if you want one Wellington shop to supply and fit carpets or beds, with a headline whole-house price and a quote-beating promise [1]. Ratings stand at 4.9 out of 5 from 141 Google reviews [3]. What counts against it is the absence of published insurance details and VAT terms [1].

    62.5 / 100

    Strengths

    • Whole-house carpet up to 80 square metres is advertised at £650 including fitting, with free measuring and quotes [1].

    • The shop promises to beat any like-for-like quote and runs its own team of fitters [1].

    • The company record shows WELLINGTON CARPETS LTD active since 24 June 2014 [2].

    Limitations

    • No insurance details are published [1].

    • No VAT position is published alongside the advertised prices [1].

    Service area: Telford, Wellington

  3. 3rank

    Carpet Zone (Telford)

    Best for: warehouse range with curtains and blinds too

    Our judgement: Carpet Zone suits you if you want a warehouse visit covering flooring plus curtains and blinds, with free measuring and free no-obligation quotes [1]. Ratings stand at 4.9 out of 5 from 31 Google reviews [3]. What counts against it is the absence of published prices, insurance details and rates [1].

    61.5 / 100

    Strengths

    • The warehouse stocks carpets, vinyls, roll ends, laminates, LVT and SPC flooring with cash-and-carry or full fitting [1].

    • Made-to-measure curtains, blinds and soft furnishings sit alongside the flooring ranges [1].

    • The company record shows CARPET ZONE (TELFORD) LTD active since 19 February 2020 [2].

    Limitations

    • No prices, rates or VAT position are published; quotes are free and no-obligation [1].

    • No insurance details are published [1].

    Service area: Telford

  4. 4rank

    A.S.T. Floorcoverings

    Best for: family firm for carpets vinyl and laminates

    Our judgement: A.S.T. Floorcoverings suits you if you want a long-established Telford showroom for carpet, vinyl or hard flooring, with free domestic measuring inside 15 miles [1] [2]. Ratings sit at 4.7 out of 5 from 201 Google reviews [3]. What counts against it is the absence of published insurance details and any price list [1].

    60.3 / 100

    Strengths

    • The range covers carpet, vinyl, hard flooring, underlay, roll ends and rugs, with stock lines ready at the Telford showroom [1].

    • Domestic properties within 15 miles get free measuring and a free no-obligation quote [1].

    • The company record shows AST FLOORCOVERINGS LTD. active since 27 March 2000 [2].

    Limitations

    • No insurance details are published [1].

    • No rates or VAT position are published; commercial measures carry a charge while domestic ones are free [1].

    Service area: Telford

  5. 5rank

    Oakengates Carpet Co

    Best for: six decades of showroom advice and fitting

    Our judgement: Oakengates Carpet Company suits you if you want a showroom with six decades behind it, covering carpets, wood and blinds with free measuring and a free call-out quote [1] [2]. Ratings stand at 4.6 out of 5 from 39 Google reviews [3]. What counts against it is the absence of published insurance details, rates and VAT terms [1].

    60.0 / 100

    Strengths

    • The showroom covers carpets, wood, laminate, vinyls, blinds and accessories, with repairs and a free measurement service [1].

    • The company record shows OAKENGATES CARPET COMPANY LIMITED active since 28 September 1965 [2].

    • A free call-out and quote is advertised on 01952 612698 [1].

    Limitations

    • No insurance details are published [1].

    • No rates or VAT position are published beyond the free call-out and quote [1].

    Service area: Telford

  6. 6rank

    Floors 2 Go Telford

    Best for: large online range with fitting service

    Our judgement: Floors 2 Go Telford suits you if you want to shortlist flooring online before anyone visits, with free samples and a free home measure on offer [1]. Review volume is high at 312 Google ratings at 4.9 out of 5 [2]. The trade-offs are thin paperwork: no published insurance details, prices or company history [1].

    58.5 / 100

    Strengths

    • You can browse laminate, engineered and solid wood, vinyl and accessories online, then book a free home measure or order free samples [1].

    • The Google record shows 4.9 out of 5 from 312 reviews, seen 4 September 2026 [2].

    • The store offers delivery to the door, a fitting service and interest-free instalments through Klarna [1].

    Limitations

    • No insurance details are published [1].

    • No rates, call-out fee or VAT position are published; figures come through the quote and measure route [1].

    • No company record or trading-years statement is tied to the Telford store, so trading history is scored as insufficient evidence [1].

    Service area: Telford

  7. 7rank

    K D Smith Carpets

    Best for: Madeley high-street shop with free measuring

    Our judgement: K D Smith Carpets suits you if you want a Madeley high-street shop with four decades behind it and free home measuring across Telford and nearby towns [1]. Ratings stand at 4.8 out of 5 from 35 Google reviews [2]. What counts against it is the absence of published prices, insurance details and any company record [1].

    57.9 / 100

    Strengths

    • The family business dates to 1982, with a Madeley showroom, listed opening hours and a portfolio of past work [1].

    • Free home measuring and professional fitting cover Telford, Shrewsbury, Newport, Wellington, Ironbridge and Shifnal [1].

    • The Google record shows 4.8 out of 5 from 35 reviews, seen 4 September 2026 [2].

    Limitations

    • No prices or VAT position are published beyond a free measure [1].

    • No insurance details are published [1].

    Service area: Telford, Shrewsbury, Newport, Wellington, Ironbridge, Shifnal

  8. 8rank

    Tapi Carpets & Floors

    Best for: appointments evenings and weekends included

    Our judgement: Tapi Telford suits you if you want evening and weekend appointments with a national retailer, choosing in store or at home with measuring and a free quote [1]. Ratings stand at 4.3 out of 5 from 104 Google reviews [3]. What counts against it is the absence of published insurance details, rates and VAT terms [1].

    57.6 / 100

    Strengths

    • You can book free store appointments or free home visits, running seven days with some evenings, with measuring and a free quote included [1].

    • The Telford page publishes the full address, phone and day-by-day opening hours [1].

    • The company record shows TAPI CARPETS & FLOORS LIMITED active since 3 October 2014 [2].

    Limitations

    • No insurance details are published [1].

    • No rates or VAT position are published; figures come through the quote route [1].

    Service area: Telford

  9. 9rank

    Total Flooring Telford

    Best for: family fitter for homes and workplaces

    Our judgement: Total Flooring Telford suits you if you want a family-run fitter for carpets or Karndean at home or on commercial premises, with an @ Home service on offer [1]. Ratings stand at 5.0 out of 5 from 41 Google reviews [2]. What counts against it is the absence of published prices, insurance details and any company record [1].

    57.6 / 100

    Strengths

    • The business describes over 20 years supplying and fitting carpets, Karndean, laminate and vinyl for domestic and commercial properties [1].

    • The site lists an @ Home service with phone, mobile and email contact routes [1].

    • The Google record shows 5.0 out of 5 from 41 reviews, seen 4 September 2026 [2].

    Limitations

    • No prices, free-quote offer or VAT position are published [1].

    • No insurance details are published [1].

    Service area: Telford, Shrewsbury

  10. 10rank

    The Carpet Bank Telford

    Best for: long-standing Wellington shop for carpets and beds

    Our judgement: The Carpet Bank suits you if you want a long-standing Wellington shop for carpets, vinyl or beds, supplied and fitted by its own team [1]. Ratings stand at 4.8 out of 5 from 61 Google reviews [2]. What counts against it is the absence of published prices, insurance details and any company record [1].

    56.2 / 100

    Strengths

    • The site describes over 25 years serving Telford as a local, independent specialist [1].

    • Carpets, luxury vinyl, laminate, cushion flooring and beds come with measuring, delivery and fitting from its own team [1].

    • The Google record shows 4.8 out of 5 from 61 reviews, seen 4 September 2026 [2].

    Limitations

    • No prices, free-quote offer or VAT position are published [1].

    • No insurance details are published [1].

    Service area: Telford

Also researched

Eligible and scored providers outside the published ranking.

  1. Cain & Son's Carpets & Floors 54.5 / 100 Cain and Sons is a carpet fitting business on Bagley Drive, Wellington, supplying and fitting carpets, laminates and wood flooring for homes and businesses [1]. It holds 4.9 out of 5 from 29 Google reviews, seen 4 September 2026 [2]. Directory listings carry phone 01952 877012 with weekday and Saturday hours [1].
  2. Flooring Outlet 54.5 / 100 Flooring Outlet is a carpet and flooring shop on the Donnington Parade shopping parade, serving domestic and commercial customers with carpets, vinyls and hardwood flooring [1]. It holds 4.9 out of 5 from 194 Google reviews, seen 4 September 2026 [2]. It has no website; the Places listing carries phone 01952 879871 [2].

How we chose

We started from the carpet fitters Google Maps shows across Telford, matched each name at Companies House and read its own website for range, area and terms. Scheme memberships were sourced from the NICF directory, the Carpet Foundation, Buy With Confidence and TrustMark, each firm's own website and the platforms checked [4] [5] [11]. Each business must first meet our basic checks: it is who it says it is, it is trading today and can be reached, and anything it must hold by law is in place. Ten firms met all three, with two more researched outside the table. We looked first at what customers say, then qualifications, then trading history and cover, then pricing clarity and website detail. All evidence is dated September 2026.

How to hire

Match the firm to the job first. A carpet fitter supplies and fits carpet, and most Telford shops in this table also lay vinyl, laminate and wood flooring; a deep clean or a repair-only job belongs to a carpet cleaner or repair specialist instead. No mandatory registration applies to carpet fitting, so any badge a firm shows is voluntary. For workplace floors, the Contract Flooring Association keeps a directory of contractor members that have passed its vetting process [3]. When you first enquire, say which rooms, which floors and whether stairs are involved.

For fitters, the trade body is the National Institute of Carpet and Floorlayers, whose directory lists installers and retailers across the country [11]. Type the business name into the directory search and check the listing matches the firm quoting you. For shops, the Carpet Foundation lists independent local experts whose stores follow a code approved by the Chartered Trading Standards Institute [1]. Its local-expert search takes your postcode and returns the nearest member shops [2]. Only the leader in this table shows any scheme membership on record, so treat every other claim as something to check rather than assume.

Buy With Confidence lists businesses checked by Trading Standards officers, with a Carpets and Flooring category and results in nearest-first order [4]. Enter your postcode, pick the category and check the name that comes back matches your quote. TrustMark runs a similar postcode search under its government-endorsed quality scheme [5]. If the firm is a limited company, type its name into the Companies House search and check it shows active with a matching address [7].

Telford and Wrekin adds little paperwork to a carpet job. Laying new carpet inside your home should need no planning permission: the Planning Portal's position is that internal alterations need none [12]. The borough holds eight conservation areas, including Wellington and the Severn Gorge around Ironbridge [14], but those controls bite on outward changes, not on floor coverings. The exception is a listed home, where significant internal works need listed building consent whether inside or out [13]. Flats and rented homes are simpler: the lease or tenancy decides what you may change, so read it and get the landlord's agreement in writing before ordering.

Get two or three itemised written quotes on the same measured scope. Each should name every room in square metres, the carpet and underlay as separate lines, grippers and door bars, uplift and disposal of the old carpet, door trimming, furniture moving, the start date and payment stages, with VAT shown as included or added [6] [9]. A deposit for ordered carpet is normal, while full payment before fitting is not. Treat an outlier far above or below the rest as a question, and ask what is included or excluded [10].

A typical job runs the same course. First contact sets out the rooms, the floors and whether stairs are involved; then comes the home measure, then the written quote to compare against one or two more on the same scope. Agree the fitting date, the arrival time and where the van can park, and clear small furniture and breakables unless moving them is on the quote. On the day, the fitters uplift the old carpet, prepare the subfloor, lay underlay and carpet, then refit doors and thresholds. Walk every room with them before they leave: seams should sit flat, joins should fall where agreed, and doors should swing clear.

If the quote includes uplift, ask who takes the old carpet and where it goes. Any firm carrying waste away should appear on the Environment Agency register of waste carriers, which you can search by business name [8]. Clear small furniture and breakables before the fitters arrive unless moving them is agreed on the quote. If the quote leaves disposal to you, the council runs a bookable bulky-item collection for borough homes, and its recycling centres at Hortonwood and Halesfield take household waste without pre-booking [15].

Keep the quote, the invoice and the receipt together with the room measurements, since you will need them if seams pucker or doors catch after fitting. Carpet Foundation members promise a written quotation and access to free conciliation with low-cost arbitration if a dispute follows [2]. If anything arrives damaged or mis-measured, stop the fitting and ask for the paperwork before you pay the balance.

When the work is done, the paperwork matters as much as the finish. The final invoice should match the quote line for line, with any extras agreed along the way shown separately and the VAT position stated. Get a receipt marked paid in full and file it with the quote and the room measurements, and ask what written guarantee covers the fitting itself and how long it runs. Carpet Foundation members promise a written quotation with free conciliation and low-cost arbitration if a dispute follows [2]. If a fault shows later, that file is what turns a phone call into a case.

Pricing

As of autumn 2026, rough figures from a national retailer's cost guide published in July 2025 run like this: fitting at around £5.50 per square metre, or about £520 to fit a three-bedroom house [6]. A mid-range carpet for that house runs about £2,400 for the carpet alone, or about £4,700 with underlay, accessories, fitting, uplift and disposal included [6]. Budget carpet starts near £5 per square metre and luxury grades run past £50 [6].

Expect extras on top: underlay from £8.99 per square metre, grippers around £2.50 per metre, door bars near £13 each, door trimming from £30 a door, uplift of the old carpet from £1.50 per square metre and disposal at £4 per square metre [6]. Wellington Carpets advertises its own local anchor, whole-house carpet with fitting included at a single headline price, confirmed on its quote.

Stairs and landings move the price most, with cutting, joins and gripper work on every step. Subfloor repairs, levelling compound, moving heavy furniture, parking and access on Telford streets and the disposal trip all add or subtract. Shops that measure free of charge take this variation in before they quote.

Ask whether each figure includes VAT, charged at the standard rate of twenty per cent on most goods and services [9]. Get the scope in writing before anyone lifts a tool: the rooms, the materials, the extras, the start date, payment stages and what changes the price if the subfloor is worse than expected [10].

A single bedroom is the smallest common job. The carpet grade sets the base price, while underlay, grippers, furniture moving and disposal stack fixed extras onto a small area [6]. A clear floor trims the labour; a room full of wardrobes adds it back. Get the extras as separate lines so two bedroom quotes compare like for like.

Stairs and landings carry the most labour for their size. Every step needs cutting, folding and gripper work, with joins on the landing, so two identical carpets can cost very different totals once the staircase is counted. Tell each shop the step count and whether the landing runs on, and check the quote prices the staircase as its own line rather than folding it into a per-room figure.

Whole-house jobs and mixed floors reward one supplier. A single measure, one delivery and one fitting visit spread the fixed costs, hence headline fitted prices for large areas. Where vinyl or laminate joins the order, the subfloor decides the extras: flat floors keep the price near the carpet lines, while uneven boards add preparation first. Confirm each floor covering appears on the quote with a preparation line each.

Red flags

Quotes per room or per house without measuring, asking for sizes or requesting photos of the stairs.

A firm with no address, no landline and no website, reachable only by mobile or message.

Will not put carpet, underlay, grippers, uplift, disposal and VAT on one written quote [6] [9].

Asks for the full price in cash before the carpet is ordered or delivered.

Plans to take your old carpet away but cannot say where it goes or show a waste carrier registration [8].

Starts cutting with grippers, underlay and door bars still undecided and unpriced.

Offers no written route if seams pucker, thresholds rattle or doors catch after fitting.

Measures from the doorway by eye and prices a staircase without climbing it.

Arrives to fit without confirming the carpet colour, size and underlay against the quote.

Questions about carpet fitters

How much does it cost to carpet a bedroom in Telford?

A four-metre-square bedroom needs about sixteen square metres of carpet, which at mid-range rates is roughly four hundred pounds for the carpet alone, with underlay, grippers and fitting on top [6]. Stairs, subfloor repairs and disposal move the figure either way. Measure each room wall to wall, allow a little extra at each edge for doorways, and ask two shops to price the same measurements.

Should I buy the carpet and the fitting from the same shop?

Usually yes: every firm in our table supplies as well as fits, so one business owns the measuring, the materials and the finish. Splitting supply from fitting leaves you between two firms if the carpet proves short or a seam fails. If you supply your own carpet, say so in the enquiry and ask the fitter to confirm the fitting-only price and what it covers in writing.

What should the quote say about underlay and grippers?

Expect new underlay from about £8.99 per square metre and grippers around £2.50 per metre as separate lines, with door bars near £13 each [6]. Old underlay is rarely worth reusing, and skimping here shortens the carpet's life. Ask which grade of underlay is quoted and insist each accessory appears as its own line rather than vanishing into one lump sum.

Will the fitter move furniture and take the old carpet?

It varies, so check the quote. Uplift of the old carpet starts near £1.50 per square metre with disposal at £4 per square metre in national guides, and furniture moving may be included, charged or excluded [6]. Any firm carrying carpet away should sit on the Environment Agency register of waste carriers [8]. Agree furniture, uplift and disposal line by line before you book.

How is this ranking decided?

We looked at a dozen Telford carpet fitters and scored the ten that met our basic checks. We looked first at what customers say, then proof of competence, then trading history and cover, then pricing clarity and website detail. Firms appear in score order, with the table and cards showing the evidence behind each place. Read the cards alongside this guide before you shortlist.

How often is the ranking updated?

Each round carries its evidence date, and this one is dated September 2026, so you can see how fresh every check is. We reassess the table as new evidence arrives and publish a new round when the picture changes. If you run one of the firms listed, use the Claim a listing link on the page to send updated detail for the next round.

Is there a register of qualified carpet fitters I can check?

No mandatory registration applies to carpet fitting, so there is no licence to demand. The voluntary checks that matter are the fitter directory run by the National Institute of Carpet and Floorlayers [11], the Carpet Foundation's local-expert search for shops [2], and the Buy With Confidence and TrustMark postcode searches [4] [5]. Search the name before you book and check the listing matches the firm quoting.

Can these firms fit vinyl or laminate as well as carpet?

Most of them can: nearly every shop in the table lists vinyl, laminate or wood flooring alongside carpet, and several fit curtains, blinds and beds too. Tapi adds evening and weekend appointments for the whole range. Name every floor covering on your enquiry so the visit is booked with the right fitter, and check each one appears on the written quote.

What can I do if the fitting goes wrong?

Start from the paperwork: the quote, the invoice and the room measurements show what was agreed and what was paid. Carpet Foundation members promise a written quotation plus free conciliation and low-cost arbitration if talking fails [2]. For any trader, Citizens Advice publishes consumer guidance on putting problems right [10]. Photograph the fault, write down dates, and raise it with the firm first.

Which parts of Telford do these firms cover?

Every ranked firm serves Telford from a local base, and most fit across the whole borough. K D Smith measures beyond it, taking in Shrewsbury, Newport, Wellington, Ironbridge and Shifnal, while Total Flooring covers Telford, Shrewsbury and the West Midlands. The rest work from shops in Oakengates, Wellington, Hortonwood, Heath Hill, Trench Road and the retail parks. Send your postcode with the room list in the first enquiry and ask for the measuring visit to be confirmed for your address.

Where will the fitters park, and what about access?

Mention both in the first enquiry. A van carrying full carpet rolls needs a stopping place near your door, and upper-floor rooms add stairs before the work even starts. Say where the van can stop, which floor the rooms are on and whether stairs or a narrow hallway are involved. Agree access on the quote so the fitting day is not eaten by carrying. Photograph awkward corners and stairs and send the pictures with your measurements.

How far ahead should I book a carpet fitter?

Ask for dates in the first enquiry rather than assuming. Request the next free measuring visit and a fitting date together, and say upfront if you are working to a move-in date or a tenancy start. Shops that measure free of charge take the visit in before they quote, so the measure sets the timetable. Get both dates in writing on the quote, and keep a few days spare after fitting for thresholds to settle and any return visit.

Do I need council permission to have new carpets fitted?

Almost never for the carpet itself. Internal alterations need no planning permission [12], and the borough's eight conservation areas, including Wellington and the Severn Gorge, control outward changes rather than floor coverings [14]. A listed home is the exception: significant internal works need listed building consent [13], which matters in the Gorge's historic streets. Renters should get the landlord's agreement in writing before ordering. If your home is listed and the job goes beyond like-for-like carpet, call the council's planning team before anyone lifts a tool.

The bottom line

For most people, start with All Floors 'n' Rugs: an accredited Oakengates shop that supplies and fits across carpets, rugs and vinyl, with the strongest customer record in the round. Ask for the price and the insurance position in writing, since neither is published.

Match the firm to the job: Wellington Carpets for whole-house carpet with fitting included, Tapi for evening and weekend appointments, and K D Smith or A.S.T. where a free home measure settles the choice.

Then get two or three itemised quotes on the same written scope and keep the winning quote with the receipt. If a firm you like sits outside the table, use the Claim a listing link to ask what it will send for the next round.

Sources

  1. Carpet Foundation — buying advice and member code of practice Retrieved 4 September 2026.
  2. Carpet Foundation — find your local carpet expert Retrieved 4 September 2026.
  3. CFA — why choose a member to install your flooring Retrieved 4 September 2026.
  4. Buy With Confidence — Trading Standards approved business search Retrieved 4 September 2026.
  5. TrustMark — find a local tradesperson Retrieved 4 September 2026.
  6. Tapi — carpet fitting costs guide (published 28 July 2025) Retrieved 4 September 2026.
  7. Companies House — search the register Retrieved 4 September 2026.
  8. Environment Agency — search the waste carriers register Retrieved 4 September 2026.
  9. GOV.UK — VAT rates Retrieved 4 September 2026.
  10. Citizens Advice — consumer help Retrieved 4 September 2026.
  11. NICF — find carpet and flooring installers (member directory) Retrieved 4 September 2026.
  12. Planning Portal — internal alterations and planning permission Retrieved 4 September 2026.
  13. Planning Portal — listed building consent Retrieved 4 September 2026.
  14. Telford & Wrekin Council — conservation areas Retrieved 4 September 2026.
  15. Telford & Wrekin Council — bulky item collections Retrieved 4 September 2026.

Corrections and business responses

Tell us what needs checking, or ask to claim a listing and reply to an assessment.