Tyre fitters in Telford at a glance

Every ranked tyre fitter in round tyre-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.
Ranktyre fitterScoreRatingsQualificationsBest for
1 Mr Tyre Telford 68.4 Google 4.8/5 (361); Blackcircles 4.6/5 (94) DVSA authorised MOT test station Best overall: customer evidence on two sources with fitting guarantee
2 Kwik Fit - Wellington 67.5 Google 4.6/5 (541) DVSA authorised MOT test station Wellington branch with named manager and online booking
3 Jacko's Tyres & MOT Ltd 67.3 Google 4.7/5 (403) DVSA authorised MOT test station Madeley garage for tyres, MOTs and servicing together
4 Hardy Tyres - Team Protyre 67.2 Google 4.6/5 (297) DVSA authorised MOT test station, Michelin Certified Centre Michelin-certified garage with hybrid and EV servicing
5 National Tyres and Autocare - a Halfords company 66.3 Google 4.5/5 (524) DVSA authorised MOT test station Ketley branch with online tyre-price comparison
6 Halfords Autocentre Telford (Retail Park) 65.6 Google 4.3/5 (652) DVSA authorised MOT test station retail-park branch with mobile tyre fitting
7 Kwik Fit Plus - Telford 65.1 Google 4.3/5 (1067) DVSA authorised MOT test station large branch with online booking and Sunday hours
8 Formula One Autocentres - Telford 64.6 Google 4.1/5 (825) DVSA authorised MOT test station published tyre and MOT prices with Sunday opening
9 Service My Vehicle Stafford Park (Eurofit Autocentres) 62.8 Google 4.5/5 (257) DVSA authorised MOT test station Stafford Park garage with courtesy car and finance
10 M & Y Tyres 61.5 Google 4.9/5 (507) Can't be sourced Madeley local with from-£10 fitting prices

The ranking

Scored on the home trades rubric v2.0.

  1. 1rank

    Mr Tyre Telford

    Best overall tyre fitter: customer evidence on two sources with fitting guarantee

    Our judgement: Mr Tyre Telford suits you if you want a St George's branch with customer evidence on two sources and a workmanship guarantee behind the fitting work [1] [3] [4]. The gap is servicing and MOT pricing, which is not published. The operating company dates to 1991 [2].

    68.4 / 100

    Strengths

    • Two review sources agree: 4.8 from 361 Google reviews and 4.6 from 94 Blackcircles customer reviews, seen 4 September 2026 [3] [4].

    • The branch page covers tyre fitting, servicing, batteries, brakes and exhausts with a workmanship guarantee and a free alignment check [1].

    Limitations

    • No servicing or MOT prices are published on the branch page; tyre prices sit in the online shop [1].

    • No insurance details are published — scored as insufficient evidence, not as a failing [1].

    Service area: Telford

  2. 2rank

    Kwik Fit - Wellington

    Best for: Wellington branch with named manager and online booking

    Our judgement: Kwik Fit Wellington suits you if you want a Wellington branch with a named manager, online booking and a 4.6 Google rating across more than five hundred reviews [1] [3]. The gap is pricing, with no figures on the branch page. The operating company behind it dates to 1971 [2].

    67.5 / 100

    Strengths

    • Customer evidence is solid: 4.6 from 541 Google reviews, seen 4 September 2026 [3].

    • The Church Street branch names its centre manager and lists tyres, MOTs, servicing and repairs with online booking and weekday plus Saturday hours [1].

    Limitations

    • No MOT fee or tyre prices appear on the branch page, so you cannot compare costs before getting a quote [1].

    • No insurance details are published — scored as insufficient evidence, not as a failing [1].

    Service area: Telford, Wellington

  3. 3rank

    Jacko's Tyres & MOT Ltd

    Best for: Madeley garage for tyres, MOTs and servicing together

    Our judgement: Jacko's Tyres & MOT suits you if you want one Madeley garage for tyres, the annual test and servicing, with a 4.7 Google rating across four hundred reviews [1] [3]. The gap is pricing, with quotes rather than figures. The limited company behind it has been active since March 2024 [2].

    67.3 / 100

    Strengths

    • Customer evidence is strong: 4.7 from 403 Google reviews, seen 4 September 2026 [3].

    • The Madeley garage covers tyre fitting across major brands with MOT testing, servicing, brakes and diagnostics bookable by form, phone, email or WhatsApp [1].

    Limitations

    • No service prices or MOT fee are published; quotes run through the site's form, phone or WhatsApp [1].

    • No insurance details are published — scored as insufficient evidence, not as a failing [1].

    Service area: Madeley, Telford

  4. 4rank

    Hardy Tyres - Team Protyre

    Best for: Michelin-certified garage with hybrid and EV servicing

    Our judgement: Hardy Tyres suits you if you want a Stafford Park garage with stated manufacturer certification, an approved Class 4 test centre and hybrid and EV cover under one roof [1]. The gaps are pricing detail and insurance paperwork. Its 4.6 Google rating comes from 297 reviews [2].

    67.2 / 100

    Strengths

    • The garage states Michelin Certified Centre status, an approved Class 4 MOT testing centre and IMI-accredited technicians for hybrid and electric servicing [1].

    • Services carry a 12-month or 12,000-mile guarantee, with same-day and next-day appointments and online booking [1].

    Limitations

    • No insurance details are published — scored as insufficient evidence, not as a failing [1].

    • No single price list appears on the garage page; figures sit behind the buy-online links [1].

    Service area: Dawley Bank, Ketley Bank, Overdale, Priorslee, Stirchley, Telford

  5. 5rank

    National Tyres and Autocare - a Halfords company

    Best for: Ketley branch with online tyre-price comparison

    Our judgement: National Tyres Telford suits you if you want a Ketley branch with same-day and mobile tyre fitting and a compare-prices tool behind the online shop [1]. The branch page itself carries no figures. The operating company behind it has been active since 1970 [2].

    66.3 / 100

    Strengths

    • The branch publishes full opening hours, its Holyhead Road position and phone number, and covers tyres, MOTs, servicing and repairs with same-day and mobile fitting [1].

    • Customer evidence reads well: 4.5 from 524 Google reviews, seen 4 September 2026 [3].

    Limitations

    • No fitted prices or MOT fee appear on the branch page itself, so you compare through the tyre shop rather than the branch [1].

    • No insurance details are published — scored as insufficient evidence, not as a failing [1].

    Service area: Telford

  6. 6rank

    Halfords Autocentre Telford (Retail Park)

    Best for: retail-park branch with mobile tyre fitting

    Our judgement: Halfords Autocentre at the retail park suits you if you want a seven-day branch with mobile tyre fitting and a written 2-year workmanship guarantee on garage work [1]. The gap is pricing, with nothing published on the branch page. Its 4.3 Google rating comes from 652 reviews [3].

    65.6 / 100

    Strengths

    • MOTs are carried out by ATA-trained testers with same-day repairs, and garage work and parts carry a 2-year or 24,000-mile guarantee [1].

    • The branch lists tyres, servicing, repairs and mobile tyre fitting with an address, phone number and opening hours across seven days [1].

    Limitations

    • No prices appear on the branch page; booking runs through a basket, so you cannot compare costs before starting one [1].

    • No insurance details are published — scored as insufficient evidence, not as a failing [1].

    Service area: Telford

  7. 7rank

    Kwik Fit Plus - Telford

    Best for: large branch with online booking and Sunday hours

    Our judgement: Kwik Fit Plus Telford suits you if you want a large Stafford Park operation with online booking and the round's deepest pool of customer reviews behind it [1] [3]. The trade-off is pricing opacity, with no test fee or tyre figures on the branch page. Its MOT and Class 7 test range is stated on the site [1].

    65.1 / 100

    Strengths

    • You get the round's largest review base to judge by: 4.3 from 1,067 Google reviews, seen 4 September 2026 [3].

    • The Stafford Park branch lists tyres, MOTs, servicing and repairs with online booking and published opening hours through the week [1].

    Limitations

    • No MOT fee or tyre prices appear on the branch page, so you cannot compare costs before getting a quote [1].

    • No insurance details are published — scored as insufficient evidence, not as a failing [1].

    Service area: Telford

  8. 8rank

    Formula One Autocentres - Telford

    Best for: published tyre and MOT prices with Sunday opening

    Our judgement: Formula One Autocentres Telford suits you if published prices matter, with fitted-tyre, MOT and service figures on the page and a DVSA approval statement behind the test centre [1]. The counterweight is a 4.1 Google rating across 825 reviews, the lowest in this round [3]. The operating company dates to 1979 [2].

    64.6 / 100

    Strengths

    • Prices are on the page: fitted tyres from £29, MOTs from £41.99 and interim and full services from £115 and £205, with tyre prices including VAT [1].

    • The branch states its Telford MOT test centre is approved by the Driver and Vehicle Standards Agency, and lists Sunday opening hours [1].

    Limitations

    • The 4.1 Google rating is the lowest in this round, so read the reviews alongside the figures [3].

    • No insurance details are published — scored as insufficient evidence, not as a failing [1].

    Service area: Madeley, Newport, Shifnal, Telford

  9. 9rank

    Service My Vehicle Stafford Park (Eurofit Autocentres)

    Best for: Stafford Park garage with courtesy car and finance

    Our judgement: Service My Vehicle Stafford Park suits you if you want Class 4 and Class 7 MOTs with tyres and servicing at one Stafford Park centre offering a courtesy car [1]. The gaps are pricing and company paperwork, with quotes rather than figures. Its 4.5 Google rating comes from 257 reviews [2].

    62.8 / 100

    Strengths

    • The centre covers Class 4 and Class 7 MOTs with tyres, servicing and repairs, and lists a courtesy car, parking and same-day service [1].

    • Customer evidence is steady: 4.5 from 257 Google reviews, seen 4 September 2026 [2].

    Limitations

    • No prices, rates or MOT fee are published; quotes run through the site's form [1].

    • No insurance details and no company record are published — both scored as insufficient evidence, not as failings [1].

    Service area: Donnington, Hollinswood, Priorslee, Telford

  10. 10rank

    M & Y Tyres

    Best for: Madeley local with from-£10 fitting prices

    Our judgement: M & Y Tyres suits you if you want a Madeley fitting shop with the round's highest Google rating and from-£10 prices stated on the page [1] [3]. The site itself is thin, a single page with phone and email contact. The limited company behind it has been active since March 2024 [2].

    61.5 / 100

    Strengths

    • Customer evidence is the round's strongest on rating: 4.9 from 507 Google reviews, seen 4 September 2026 [3].

    • Prices are stated up front: tyres fitted and balanced from £10, and diagnostic fault-code reads from £10 [1].

    Limitations

    • The site is a single Wix page, so detail on services beyond fitting, diagnostics and repairs is thin [1].

    • No insurance details are published — scored as insufficient evidence, not as a failing [1].

    Service area: Madeley, Telford

Also researched

Eligible and scored providers outside the published ranking.

  1. Sticky Stuff Motorcycle Tyres & Accessories 59.1 / 100 Sticky Stuff Motorcycle Tyres holds 5.0 from 375 Google reviews at its Trench Lock base, stocking major motorcycle brands with a Telford fitting service and phone advice [1] [3]. No matching live company record was found [2]. It is included as the round's bike specialist.
  2. The Tyre Shop 53.9 / 100 The Tyre Shop holds 4.8 from 453 Google reviews at its Heath Hill fitting centre in Dawley, opening weekdays plus Saturday mornings [1] [3]. Its phone number and address agree across two directory listings [1] [2]. It is included for its review base despite having no website.

How we chose

We started from the 32 tyre businesses the maps and directories show across Telford. Scheme claims were sourced from the official list of active MOT test stations, each firm's own pages and the booking platforms behind them [4]. 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. What customers say counts most toward the score, then qualifications, then whether the firm has traded two years or more and whether its cover is stated, then pricing clarity and website detail. All evidence is dated September 2026.

How to hire

Start by matching the branch to the job. A fitting shop covers supply, fitting, balancing and puncture repairs, while most Telford branches in this round add the annual test, servicing, brakes and diagnostics, so one visit can clear two jobs. Mobile fitting suits a car you cannot move or a day with no spare hour, and motorcyclists belong at the Trench Lock specialist rather than a car branch. Say which end of the car, which tyre size and which dates you can do when you first enquire.

Telford's layout shapes the practical side. The borough holds eight conservation areas, including the Severn Gorge and Wellington [10], and the Gorge itself is a World Heritage Site that remains a living, working community [11]. Character protection brings no tyre-fitting permit, but tight historic streets and limited parking decide where a mobile van can sensibly work. The council manages car parks across the borough, with twenty four free of charge and pay-and-go running at Ironbridge among other sites [9]. If your road in Wellington, Dawley, Madeley, Lawley or the Gorge has no drive to work on, agree the working spot when you book.

There is no licence for fitting tyres, so judge a fitter on its record and its paperwork rather than a badge. MOT testing is the controlled part: every test station needs authorisation from the Driver and Vehicle Standards Agency, and you can check a garage against the official list of active test stations before you commit to a slot [4]. Ask which vehicle classes the station covers, since car and heavier-van tests carry different authorisations. A station missing from the list cannot test your car, whatever its website implies.

Read manufacturer and technician claims as stated, not proven. Michelin certification appears on the garage's own Protyre page, hybrid and electric cover rests on described technician accreditation, and testers are described as trained under the national technician scheme. Any of those may be genuine, and each is checkable: ask for the certificate or membership detail and confirm the name matches the business on your quote. Cover works the same way, since almost no branch in this round publishes insurance detail, so ask for the public liability position alongside the quote.

A proper quote names the exact tyre size from your sidewall, the brand and tier, and the speed and load rating, then gives one fitted total per corner. That total should state whether balancing, a new valve, disposal of the old tyre and VAT sit inside it, since online prices normally bundle all of them [5]. Keep the MOT fee on its own line: it is capped by law at £54.85 for a car with no VAT added [2]. Add the slot or date, any mobile call-out fee, and what happens if a locking wheel nut defeats them on the day.

Get two or three fitted totals on the same size and brand tier, so you compare like with like. Online shop prices, branch prices and phone quotes for the same chain can all differ, and chains often discount pairs and full sets, so price the job you actually need rather than one corner in isolation [5]. Treat an outlier far above or below the rest as a question rather than a bargain, and ask what sits inside it or is missing from it.

On the day itself, hand over the locking wheel nut key before the car goes up and agree where each old tyre goes, since disposal normally sits inside the fitted total [5]. The fitter should fit new valves, balance each wheel and torque the nuts to the car's figure rather than running them up by feel. Pressures get set last, including any spare, and a short drive afterwards should feel straight and calm, with no pull and no shudder through the wheel.

On the day, check the invoice names the size, brand and rating you agreed before the wheel comes off, and keep it with the test certificate where one applies. An early test keeps your old renewal date under the month-minus-a-day rule [1]. After fitting, watch for pulling or vibration and look at the wear across each tyre: shoulders wearing faster than the centre point to the angles, and alignment averages around £80 to £90 for front and rear [7]. If paid work goes wrong, Citizens Advice sets out your options [8]. At the end, the paperwork should mirror the quote: an invoice naming the size, brand and rating with VAT shown, any guarantee terms in writing, and the test certificate where a test was part of the visit [1].

Pricing

As of autumn 2026, rough fitted ranges run like this: most car tyres £45 to £120 fitted, with a like-for-like survey finding £51 to £107 for the commonest family-car size [5] [6]. Telford pages sit at the sharp end, with fitted tyres listed from £29 and fitting labour stated from £10. Brand tier moves the figure more than the retailer does, and larger wheels, run-flat builds and EV-rated rubber all push it higher [5].

A set of four in the common size lands around £204 to £428 fitted, and chains often discount pairs and sets below the arithmetic [5]. Balancing runs about £10 a wheel where it is charged separately [6]. Both Kwik Fit branches state a £20.50 per-tyre charge covering fitting, balancing, a new valve and disposal. Ask whether your quote bundles those or lists them apart.

The annual test is capped by law at £54.85 for a car, with no VAT on the fee, and Telford pages list tests from £41.99 [2]. Wheel alignment averages around £80 to £90 for front and rear on quoted averages [7]. A puncture repair costs less than a replacement where the damage allows it, so ask whether balancing sits inside the repair price.

A puncture repair costs less than a new tyre where the damage sits in the tread and the sidewall is sound, and the price turns on whether balancing sits inside the repair figure. Alignment is the other common extra: front-only checks cost less than full geometry, and larger wheels and worn suspension parts push the figure up. Both jobs should appear as their own lines, never folded silently into a per-tyre total.

Seasonal swaps are the quiet regular: cold-weather rubber goes on as temperatures fall and comes off again in spring, so the price turns on two swaps a year plus storage. The RAC reports some centres charging from £7.50 per tyre per season to store the off-season set [12]. Cold-weather tyres outperform summer rubber for grip and braking once temperatures sit below seven degrees, snow or not [12].

Online tyre prices normally already include VAT, fitting, balancing, a new valve and disposal, so the number on the website is usually the number you pay [5]. The test fee is the exception: no VAT applies [2]. Get the fitted total in writing before the wheel comes off, naming the exact size, brand and rating, the slot, any call-out fee, and the test fee as its own line. Citizens Advice sets out your options if paid work goes wrong [8].

Red flags

Quotes for tyres without asking your tyre size or looking at the size on the sidewall.

Gives a fitted price but will not say whether balancing, a new valve, disposal and VAT sit inside it.

Offers an MOT while its name is missing from the official list of active test stations [4].

Recommends four new tyres without showing you the tread depth on each of the old ones.

Will not put the final fitted total, including any call-out fee, in writing before starting.

Hands the car back with no invoice naming the tyre size, brand and work done.

Bolts on new tyres without balancing the wheels or fitting new valves.

Will not break the fitted total into parts, labour and disposal on request.

Pressures you to agree on the spot with a discount that dies if you leave to compare quotes.

Questions about tyre fitters

How much does a new tyre cost in Telford?

Guides put most car tyres at roughly £45 to £120 fitted, with a like-for-like survey finding £51 to £107 for the commonest family-car size in August 2026 [5] [6]. Telford pages show fitted tyres from £29 and fitting labour from £10, while brand tier moves the figure more than the retailer does. Send your tyre size to two or three branches and compare the fitted totals.

Can I get tyres fitted at home or work?

Yes, if the branch offers it. Halfords Autocentre lists mobile tyre fitting from its retail-park branch, and National Tyres offers same-day and mobile fitting from Ketley. Mobile suits a car you cannot easily move or a diary with no garage-shaped hole in it. Expect a call-out fee on top of the fitted price, and confirm it before you agree anything.

Can I get tyres and an MOT in one visit?

At most branches in this round, yes. Jacko's, Hardy, National, Halfords, both Kwik Fits, Formula One and Service My Vehicle all pair tyre fitting with MOT testing, and several add servicing, brakes and diagnostics. That suits a car whose test date falls near the end of its rubber. Ask for one slot covering both jobs and a single invoice. Branches that take heavier vans extend the same logic beyond cars.

How do I know my tyres need replacing?

The law sets the floor: car tyres need 1.6mm of tread across the middle three-quarters, motorcycle tyres need 1mm, and riding on less risks a fine of up to £2,500 per tyre plus penalty points [3]. Cuts, bulges, cracks and a car that pulls or vibrates all point the same way. Ask the fitter to measure each tyre in front of you and show the readings.

Is there a register for checking a tyre fitter?

There is no licence for fitting tyres, so there is no register of fitters to search. MOT testing is different: every test station needs DVSA authorisation, and you can check a garage on the official list of active test stations [4]. Manufacturer and technician claims, such as Michelin certification or ATA-trained testers, are stated on garage pages, so ask to see the paperwork behind any claim you rely on.

Should I repair or replace a punctured tyre?

It depends where the damage sits and how the tyre has been treated. A small nail in the tread area can often be repaired for far less than a replacement, while sidewall damage, bulges, or a tyre driven on flat usually mean a new one. Ask the fitter to show you the damage with the wheel off and explain whether a repair is safe.

Do new tyres need wheel alignment too?

Not every time, but uneven wear on the old tyres means the angles are out and new rubber will wear the same way unless it is corrected. Drivers in the UK pay around £80 to £90 for front and rear alignment on quoted averages [7]. Ask the fitter to show you the wear pattern before you agree, and get the alignment figure in the same quote.

What must my quote show before I agree?

The exact tyre size, brand and speed rating, whether the figure is fitted or supply-only, and whether balancing, a new valve, disposal and VAT sit inside it. Add the slot or date, any call-out fee, and the MOT fee as a separate line, capped by law at £54.85 with no VAT for a car [2]. Get all of it in writing on one quote before the wheel comes off.

Which parts of Telford do the ranked firms cover?

The table stretches from Wellington's Church Street in the west to Hadley in the east, with St George's, Ketley, Madeley and the retail park at Overdale between them. Three of the ten sit at Stafford Park, and named patches reach Dawley Bank, Ketley Bank, Priorslee, Stirchley, Donnington, Hollinswood, Newport and Shifnal. Mobile fitting from the retail park and Ketley branches stretches that coverage to your door. Send your postcode with your tyre size so the branch can confirm it reaches you.

When should I book to avoid the rush?

Cold weather fills diaries. Cold-weather rubber outperforms summer tyres for grip and braking once temperatures sit below seven degrees, snow or not [12], so October brings the swap queue alongside the usual punctures. Same-day slots at the Ketley and Stafford Park branches, and mobile fitting from Ketley and the retail park, exist for urgent days, but routine jobs book faster outside the autumn rush. Send your enquiry early in the week with your size and dates, and take the first sensible slot you are offered.

Where will a mobile fitter park to do the job?

On flat ground off the road wherever possible, with room to work around all four corners of the car. If your street is tight for parking, as roads around Wellington centre and the Gorge can be, agree the spot when you book rather than on the day. The council manages car parks across the borough, with twenty four free of charge and pay-and-go running at Ironbridge among other sites [9]. Confirm the meeting point in writing the day before.

What happens if the work goes wrong?

Go back to the branch first with the invoice and any guarantee paperwork, describing exactly what changed since the fitting. Paid fitting carries the same consumer rights as any other service, and Citizens Advice sets out the routes where the branch will not put it right [8]. Where a test was part of the visit, keep the certificate and any advisories with the invoice, since advisories record what to plan next. Put every promise about remedial work in writing before you leave the branch.

How is this ranking decided?

We looked at more than thirty local tyre businesses and ranked the ten that met our basic checks. What customers say counts most, then qualifications, then trading history and stated cover, then pricing clarity and website detail. Firms appear in score order. Read the at-a-glance table for the figures behind each place. Every check in the round carries a September 2026 evidence date.

How often is the ranking updated?

This round carries its evidence date of 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 route on the page to send updated detail for the next round.

The bottom line

For most drivers, start with Mr Tyre in St George's: customer evidence on two sources, fitting plus the routine jobs around it, and a workmanship guarantee behind the work. Servicing and test prices are not on the page, so ask for those alongside your tyre quote. If published prices matter more to you, Formula One lists its fitted, test and service figures up front.

Match the branch to the job: Jacko's for tyres, the test and servicing in one Madeley visit, Hardy for hybrid and electric servicing, M and Y for low stated fitting prices, and Sticky Stuff for motorcycle rubber. Then get two or three fitted totals on the same tyre size, check what sits inside each figure, and keep the invoice with the test certificate.

Sources

  1. GOV.UK — getting an MOT: when to get one and the earliest test date Retrieved 4 September 2026.
  2. GOV.UK — MOT costs: maximum fees including £54.85 for cars, no VAT Retrieved 4 September 2026.
  3. GOV.UK — check your vehicle is safe to drive: tread depths and penalties Retrieved 4 September 2026.
  4. GOV.UK — active MOT test stations list (DVSA) Retrieved 4 September 2026.
  5. Car Insurance Expert — tyre replacement cost UK 2026 (fitted prices, August 2026) Retrieved 4 September 2026.
  6. Checkatrade — how much does a tyre change cost in 2026 Retrieved 4 September 2026.
  7. RAC — wheel alignment cost guide Retrieved 4 September 2026.
  8. Citizens Advice — consumer help Retrieved 4 September 2026.
  9. Telford & Wrekin Council — car parks across the borough Retrieved 4 September 2026.
  10. Telford & Wrekin Council — conservation areas in Telford and Wrekin Retrieved 4 September 2026.
  11. UNESCO World Heritage Centre — Ironbridge Gorge Retrieved 4 September 2026.
  12. RAC Drive — should I buy winter tyres (September 2025) Retrieved 4 September 2026.

Corrections and business responses

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