diff --git a/app/services/bulk_upload/lettings/year2023/csv_parser.rb b/app/services/bulk_upload/lettings/year2023/csv_parser.rb
new file mode 100644
index 000000000..6b441ab7b
--- /dev/null
+++ b/app/services/bulk_upload/lettings/year2023/csv_parser.rb
@@ -0,0 +1,67 @@
+require "csv"
+
+class BulkUpload::Lettings::Year2023::CsvParser
+  attr_reader :path
+
+  def initialize(path:)
+    @path = path
+  end
+
+  def row_offset
+    with_headers? ? 7 : 0
+  end
+
+  def col_offset
+    with_headers? ? 1 : 0
+  end
+
+  def cols
+    @cols ||= ("A".."EL").to_a
+  end
+
+  def row_parsers
+    @row_parsers ||= body_rows.map do |row|
+      stripped_row = row[col_offset..]
+      hash = Hash[field_numbers.zip(stripped_row)]
+
+      BulkUpload::Lettings::Year2023::RowParser.new(hash)
+    end
+  end
+
+  def body_rows
+    rows[row_offset..]
+  end
+
+  def rows
+    @rows ||= CSV.parse(normalised_string, row_sep:)
+  end
+
+private
+
+  def default_field_numbers
+    [5, nil, nil, 15, 16, nil, 13, 40, 41, 42, 43, 46, 52, 56, 60, 64, 68, 72, 76, 47, 53, 57, 61, 65, 69, 73, 77, 51, 55, 59, 63, 67, 71, 75, 50, 54, 58, 62, 66, 70, 74, 78, 48, 49, 79, 81, 82, 123, 124, 122, 120, 102, 103, nil, 83, 84, 85, 86, 87, 88, 104, 109, 107, 108, 106, 100, 101, 105, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 126, 128, 129, 130, 131, 132, 127, 125, 133, 134, 33, 34, 35, 36, 37, 38, nil, 7, 8, 9, 28, 14, 32, 29, 30, 31, 26, 27, 25, 23, 24, nil, 1, 3, 2, 80, nil, 121, 44, 89, 98, 92, 95, 90, 91, 93, 94, 97, 96, 99, 10, 11, 12, 45, 39, 6, 4, 17, 18, 19, 20, 21, 22].map { |h| h.present? ? "field_#{h}" : "field_blank" }
+  end
+
+  def field_numbers
+    # TODO: handle if there are no headers
+    rows[row_offset - 1][col_offset..].map { |h| h.present? ? "field_#{h}" : "field_blank" }
+  end
+
+  def with_headers?
+    rows[0][0]&.match?(/Question/)
+  end
+
+  def row_sep
+    "\n"
+  end
+
+  def normalised_string
+    return @normalised_string if @normalised_string
+
+    @normalised_string = File.read(path, encoding: "bom|utf-8")
+    @normalised_string.gsub!("\r\n", "\n")
+    @normalised_string.scrub!("")
+
+    @normalised_string
+  end
+end
diff --git a/app/services/bulk_upload/lettings/year2023/row_parser.rb b/app/services/bulk_upload/lettings/year2023/row_parser.rb
index ecc094926..c3ab05c24 100644
--- a/app/services/bulk_upload/lettings/year2023/row_parser.rb
+++ b/app/services/bulk_upload/lettings/year2023/row_parser.rb
@@ -142,6 +142,8 @@ class BulkUpload::Lettings::Year2023::RowParser
   attribute :bulk_upload
   attribute :block_log_creation, :boolean, default: -> { false }
 
+  attribute :field_blank
+
   attribute :field_1, :string
   attribute :field_2, :string
   attribute :field_3, :string
@@ -268,14 +270,14 @@ class BulkUpload::Lettings::Year2023::RowParser
   attribute :field_124, :integer
   attribute :field_125, :integer
   attribute :field_126, :integer
-  attribute :field_127, :double
-  attribute :field_128, :double
-  attribute :field_129, :double
-  attribute :field_130, :double
-  attribute :field_131, :double
-  attribute :field_132, :double
+  attribute :field_127, :decimal
+  attribute :field_128, :decimal
+  attribute :field_129, :decimal
+  attribute :field_130, :decimal
+  attribute :field_131, :decimal
+  attribute :field_132, :decimal
   attribute :field_133, :integer
-  attribute :field_134, :double
+  attribute :field_134, :decimal
 
   def self.question_for_field(field)
     QUESTIONS[field]
diff --git a/spec/services/bulk_upload/lettings/year2023/csv_parser_spec.rb b/spec/services/bulk_upload/lettings/year2023/csv_parser_spec.rb
new file mode 100644
index 000000000..af063e7bf
--- /dev/null
+++ b/spec/services/bulk_upload/lettings/year2023/csv_parser_spec.rb
@@ -0,0 +1,111 @@
+require "rails_helper"
+
+RSpec.describe BulkUpload::Lettings::Year2023::CsvParser do
+  subject(:service) { described_class.new(path:) }
+
+  let(:file) { Tempfile.new }
+  let(:path) { file.path }
+  let(:log) { build(:lettings_log, :completed) }
+
+  context "when parsing csv with headers" do
+    before do
+      file.write("Question\n")
+      file.write("Additional info\n")
+      file.write("Values\n")
+      file.write("Can be empty?\n")
+      file.write("Type of letting the question applies to\n")
+      file.write("Duplicate check field?\n")
+      file.write(BulkUpload::LogToCsv.new(log:).default_2023_field_numbers_row)
+      file.write(BulkUpload::LogToCsv.new(log:).to_2023_csv_row)
+      file.rewind
+    end
+
+    it "returns correct offsets" do
+      expect(service.row_offset).to eq(7)
+      expect(service.col_offset).to eq(1)
+    end
+
+    it "parses csv correctly" do
+      expect(service.row_parsers[0].field_13).to eql(log.tenancycode)
+    end
+  end
+
+  context "when parsing csv with headers in arbitrary order" do
+    let(:seed) { rand }
+
+    before do
+      file.write("Question\n")
+      file.write("Additional info\n")
+      file.write("Values\n")
+      file.write("Can be empty?\n")
+      file.write("Type of letting the question applies to\n")
+      file.write("Duplicate check field?\n")
+      file.write(BulkUpload::LogToCsv.new(log:).default_2023_field_numbers_row(seed:))
+      file.write(BulkUpload::LogToCsv.new(log:).to_2023_csv_row(seed:))
+      file.rewind
+    end
+
+    it "returns correct offsets" do
+      expect(service.row_offset).to eq(7)
+      expect(service.col_offset).to eq(1)
+    end
+
+    it "parses csv correctly" do
+      expect(service.row_parsers[0].field_13).to eql(log.tenancycode)
+    end
+  end
+
+  # context "when parsing csv without headers" do
+  #   let(:file) { Tempfile.new }
+  #   let(:path) { file.path }
+  #   let(:log) { build(:lettings_log, :completed) }
+
+  #   before do
+  #     file.write(BulkUpload::LogToCsv.new(log:, col_offset: 0).to_2022_csv_row)
+  #     file.rewind
+  #   end
+
+  #   it "returns correct offsets" do
+  #     expect(service.row_offset).to eq(0)
+  #     expect(service.col_offset).to eq(0)
+  #   end
+
+  #   it "parses csv correctly" do
+  #     expect(service.row_parsers[0].field_12.to_i).to eql(log.age1)
+  #   end
+  # end
+
+  # context "when parsing with BOM aka byte order mark" do
+  #   let(:file) { Tempfile.new }
+  #   let(:path) { file.path }
+  #   let(:log) { build(:lettings_log, :completed) }
+  #   let(:bom) { "\uFEFF" }
+
+  #   before do
+  #     file.write(bom)
+  #     file.write(BulkUpload::LogToCsv.new(log:, col_offset: 0).to_2022_csv_row)
+  #     file.close
+  #   end
+
+  #   it "parses csv correctly" do
+  #     expect(service.row_parsers[0].field_12.to_i).to eql(log.age1)
+  #   end
+  # end
+
+  # context "when an invalid byte sequence" do
+  #   let(:file) { Tempfile.new }
+  #   let(:path) { file.path }
+  #   let(:log) { build(:lettings_log, :completed) }
+  #   let(:invalid_sequence) { "\x81" }
+
+  #   before do
+  #     file.write(invalid_sequence)
+  #     file.write(BulkUpload::LogToCsv.new(log:, col_offset: 0).to_2022_csv_row)
+  #     file.close
+  #   end
+
+  #   it "parses csv correctly" do
+  #     expect(service.row_parsers[0].field_12.to_i).to eql(log.age1)
+  #   end
+  # end
+end
diff --git a/spec/support/bulk_upload/log_to_csv.rb b/spec/support/bulk_upload/log_to_csv.rb
index f11adea3d..4ad8f4c98 100644
--- a/spec/support/bulk_upload/log_to_csv.rb
+++ b/spec/support/bulk_upload/log_to_csv.rb
@@ -8,29 +8,49 @@ class BulkUpload::LogToCsv
     @overrides = overrides
   end
 
+  def prefix_offset
+    [nil] * col_offset
+  end
+
   def to_2022_csv_row
-    (to_2022_row + [line_ending]).flatten.join(",")
+    (prefix_offset + to_2022_row).flatten.join(",") + line_ending
   end
 
-  def to_2023_csv_row
-    (to_2023_row + [line_ending]).flatten.join(",")
+  def to_2023_csv_row(seed: nil)
+    if seed
+      row = to_2023_row.shuffle(random: Random.new(seed))
+      (prefix_offset + row).flatten.join(",") + line_ending
+    else
+      (prefix_offset + to_2023_row).flatten.join(",") + line_ending
+    end
   end
 
   def to_2023_row
     to_2022_row + [
-      # needstype,
-      # location,
-      # uprn,
-      # address_line_1,
-      # address_line_2,
-      # town_or_city,
-      # county,
+      nil, # needstype,
+      nil, # location,
+      nil, # uprn,
+      nil, # address_line_1,
+      nil, # address_line_2,
+      nil, # town_or_city,
+      nil, # county,
     ]
   end
 
+  def default_2023_field_numbers_row(seed: nil)
+    if seed
+      ["Bulk upload field number"] + default_2023_field_numbers.shuffle(random: Random.new(seed))
+    else
+      ["Bulk upload field number"] + default_2023_field_numbers
+    end.flatten.join(",") + line_ending
+  end
+
+  def default_2023_field_numbers
+    [5, nil, nil, 15, 16, nil, 13, 40, 41, 42, 43, 46, 52, 56, 60, 64, 68, 72, 76, 47, 53, 57, 61, 65, 69, 73, 77, 51, 55, 59, 63, 67, 71, 75, 50, 54, 58, 62, 66, 70, 74, 78, 48, 49, 79, 81, 82, 123, 124, 122, 120, 102, 103, nil, 83, 84, 85, 86, 87, 88, 104, 109, 107, 108, 106, 100, 101, 105, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 126, 128, 129, 130, 131, 132, 127, 125, 133, 134, 33, 34, 35, 36, 37, 38, nil, 7, 8, 9, 28, 14, 32, 29, 30, 31, 26, 27, 25, 23, 24, nil, 1, 3, 2, 80, nil, 121, 44, 89, 98, 92, 95, 90, 91, 93, 94, 97, 96, 99, 10, 11, 12, 45, 39, 6, 4, 17, 18, 19, 20, 21, 22]
+  end
+
   def to_2022_row
     [
-      [nil] * col_offset, # 0
       log.renttype, # 1
       nil,
       nil,