Patio invoice template UK (2026): paving, CIS and VAT

A patio invoice has to explain what was surveyed, excavated, sub-based, edged, bedded, paved and pointed - not a vague "patio done" line. "Supply and lay patio as agreed" does not tell a householder whether they got a rear paved patio in Indian sandstone, a front porcelain patio with steps, a side brick/block paving patio, a resin-bound patio area, a concrete patio slab, or a patio with retaining walls and a soakaway. It does not tell a main contractor's QS which plot, purchase order or hard-landscaping package to release. It does not tell a CIS contractor how much is labour and how much is the direct cost of MOT Type 1, edge restraints, bedding sand or mortar, paving units, jointing, drainage and waste you paid for.

Patios are hard landscaping, not soft planting and not a full house extension. Mentions of a porch, orangery, garden room or extension on this page are contrasts and cross-links only - the subject here is the patio package. A resin-bound patio area is still patio-focused; a full resin driveway is a sister guide - keep driveway scope separate if that is what you actually built. Decking is a sister guide too.

Who pays matters. Billing a private householder for a patio on their own home: normal invoice, no CIS. Billing a main contractor, developer or refurbishment principal for construction operations on hard landscaping: often CIS. HMRC's CISR14100 treats alteration, repair or extension of a building as construction operations (Finance Act 2004 section 74(2)(a)). Contractor-paid patio works that alter hard landscaping as part of building works usually sit there. When patio works form part of a wider preparatory or finishing package (excavation, compaction, pointing, drainage as part of the project), CISR14240 is also relevant. Soften if you only manufacture or deliver paving materials with no install - CISR14220 keeps manufacture/delivery of building components alone outside CIS. Supply-plus-install can pull the whole payment into CIS (CISR14020 / CISR14030). Private householders are not CIS contractors - see the public CIS overview.

VAT is separate. If you are VAT-registered, an ordinary patio on an occupied existing dwelling is usually standard-rated at 20%. Soften absolute claims about VAT Notice 708; reduced (5%) or zero rates only apply when narrow conditions are met. Never reverse-charge a householder. Design and survey fees are usually standard-rated even when some construction services on a project are reduced-rated.

This guide gives copy-paste fields, a labour/materials split for patio packages (including porcelain and sandstone deposits), stages from excavate/sub-base through lay and point/snag, four worked examples and a practical treatment of CIS, VAT and domestic reverse charge. Figures are illustrative only, not UK market rates or a price list. InvoiceAdept does not decide CIS or VAT status and does not file CIS300, VAT returns, Making Tax Digital updates or Self Assessment to HMRC. It does not issue Building Control completion certificates, planning permissions or Party Wall awards.

Related templates: builder, extension, orangery, porch, garden room, deposit invoice, domestic reverse charge, how to invoice a UK client as a tradesperson, retention and variation orders. This page focuses on residential patios - paved slabs, brick/block paving, porcelain, Indian sandstone, concrete, resin-bound patio areas, steps, retaining walls, drainage and lighting electrics - not full resin driveways as the main product, and not soft landscaping alone.

Rules and links were checked for this guide on 6 September 2026. General information only, not tax, legal, Building Regulations, Party Wall or planning advice. InvoiceAdept is from Tech Me Today Ltd, Companies House 15917255, ICO ZB944663.

In short

Start by identifying who pays you, what patio type you supplied or installed, whether excavation and MOT Type 1 sub-base are included, whether porcelain or sandstone must be ordered before work starts, and whether the contract is supply-only or supply-and-install.

Private householder, own-home patio: no CIS. The householder is not a CIS contractor. If VAT-registered, an ordinary rear patio / front patio / porcelain patio / Indian sandstone patio / brick paving patio at an existing lived-in home is usually 20%. Show survey/mark-out, excavate/spoil, sub-base (MOT Type 1), compaction, edge restraints, bedding, paving units, pointing/jointing, drainage, steps, retaining walls, waste/skip, Building Control fee if charged, and snag clearly. Do not claim "VAT free" because it is a patio or outdoor living space.

Patio package for a CIS contractor: typically within CIS when a contractor pays you for alteration of hard landscaping / building works (CISR14100). Cite CISR14240 when works sit inside a wider finishing or preparatory package (excavation, compaction, pointing, drainage as part of the project). Split labour from materials at direct cost (CISR15060 / CISR15090). For porcelain or sandstone purchased complete, materials are usually the purchase cost; labour is the excavate / sub-base / lay / point.

Manufacture and delivery of materials only (no install): generally outside CIS (CISR14220). A mixed contract that supplies paving units and includes installation can pull the whole contract into CIS (CISR14020 / CISR14030).

VAT reduced rate (5%) or zero: only when Notice 708 conditions are actually met. Ordinary patios on an occupied house stay 20%. Never reverse-charge a householder. Never invent 0% for a normal paved patio.

Take a deposit before ordering porcelain, Indian sandstone or specialist paving if your terms require one. Number and invoice that deposit. Then use recognisable stages: excavate / sub-base, lay paving, finish / point / snag. Keep variations for extra steps, retaining walls, drainage adds or lighting electrics separate from the agreed patio package.

Use the invoice generator for a first invoice. InvoiceAdept Free is £0 for five invoices per month. Pro is £7.99 excl VAT and includes WhatsApp send. Pro+ is £12.99 excl VAT and includes CIS. Stripe's own fees apply (UK cards 1.5%+20p), but InvoiceAdept adds no platform fee.

Who this patio invoice template is for

This template is for UK patio layers, hard landscapers, builders who deliver patio packages as a defined product, and subcontractors who excavate, lay MOT Type 1, compact, set edge restraints, bed paving, point joints, dig soakaways or wire patio lighting and need readable invoices for householders, landlords, builders and housing clients. It covers the paperwork pattern, not a price list and not a Building Control or planning document.

• Patio and hard-landscaping specialists (rear, front, side, paved slabs, brick/block paving, porcelain, Indian sandstone, concrete, resin-bound patio areas)

• Builders who include patios in residential packages alongside extensions, orangeries or garden rooms

• Groundworkers excavating and laying MOT Type 1 for patio packages

• Bricklayers and block pavers laying brick/block paving patios and edge restraints

• Porcelain and natural stone layers (Indian sandstone and similar)

• Drainage crews billing patio soakaways and linear drains as part of a package (or separately)

• Electricians billing patio lighting as part of a package (or separately)

• Subcontractors to main contractors on residential patio / hard-landscaping packages

• Sole traders and limited companies who need CIS and VAT lines that match the payer

If your day job is a full house extension without a patio brief, a stand-alone orangery, a porch, a garden room, or a full resin driveway as the main product, use those related guides and come back here for patio-specific lines (MOT Type 1, edge restraints, bedding, paving units, pointing, soakaway, steps and retaining walls). Decking and basement conversion are sister guides - stay patio-focused here.

Three patio jobs, three invoices

These three jobs can use similar paving units but need different invoice logic.

A main contractor can be the CIS contractor even when the finished patio serves a tenant or homeowner. If the builder engages you, your invoice is to that builder. That contractor-to-subcontractor payment is the one to test. If the householder hires and pays you directly, the householder invoice has no CIS.

What patio work belongs on the invoice

Do not compress a multi-day patio into "supply and lay patio". Describe survey/mark-out, excavate/spoil, sub-base, compaction, edge restraints, bedding, paving units, pointing, drainage, steps, retaining walls, waste and snag, and what another firm supplied.

Patio types to name clearly on the face of the invoice

Name the type. A porcelain rear patio with steps is not the same invoice as a resin-bound patio area, and a resin-bound patio area is not a full resin driveway invoice.

What a UK patio invoice must include

UK invoices need the basics HMRC and customers expect. See GOV.UK invoicing guidance. For VAT-registered traders, VAT invoices need the extra fields in that guidance and your VAT registration number.

VAT registration threshold is £90,000 (see VAT registration). Do not use outdated £85,000 figures as if they were current. Deemed contractor status for CIS turns on construction spend of more than £3 million in the relevant period - never quote £1 million as the current threshold.

Copy-paste patio invoice fields

Use this as a checklist when building the invoice in software or on paper.

Invoice number: PAT-2026-00XX
Invoice date:
Tax point (if different):

From:
[Trading name]
[Address]
[Phone / email]
[VAT number if registered]
[Company number if limited]

Bill to:
[Householder OR contractor company name]
[Site address / plot / PO]

Job reference / quote number:
Property / patio type: [rear | front | side | paved slabs | brick/block paving | resin-bound patio area | porcelain | Indian sandstone | concrete | with steps | with retaining walls | drainage | lighting | repair | supply-only]
Area (m2) / layout:
Excavation depth / formation:
Sub-base: [MOT Type 1 thickness ... | by others]
Paving product: [porcelain | sandstone | slabs | brick/block | resin-bound | concrete]
Drawing / Building Control ref (if any):

Line items:
1. Survey / mark-out - £...
2. Excavate / spoil - materials at direct cost £... ; labour £...
3. Sub-base MOT Type 1 - materials £... ; labour / compaction £...
4. Edge restraints - materials £... ; labour £...
5. Bedding sand / mortar - materials £... ; labour £...
6. Paving units supply (materials at purchase cost) - £...
7. Lay paving labour - £...
8. Pointing / jointing - materials £... ; labour £...
9. Drainage / soakaway / steps / retaining walls - £...
10. Patio lighting electrics (if included) - £...
11. Waste / Building Control fee (if charged) - £...
12. Variation [ref] - £...
Less: Deposit credit INV-... - (£...)
Less: CIS deduction (if applicable) - (£...)
VAT (or reverse charge statement) - £...
Amount due - £...

Payment: bank details / Stripe
Due date:
CIS: UTR ... Verification ... Rate 20% / 30% / 0% gross (contractor jobs only)
Building Control: fee charged separately / by client - ref ...
Planning / permitted development: client responsibility / noted separately

Sole trader versus limited company

InvoiceAdept supports both patterns. It does not file your CIS300 or VAT return either way.

Labour versus materials for patio CIS

For CIS, materials at direct cost can be excluded from the deduction base (CISR15060 / CISR15090). Mark-up is not materials. Free-issue porcelain, sandstone, MOT Type 1 or edging from the contractor are not your materials - note them as free-issue so you do not claim them in the materials exclusion.

For porcelain or Indian sandstone purchased complete, treat the purchase cost of the paving units as materials and the excavate / sub-base / lay / point as labour (plus any MOT, sand and jointing you bought at direct cost). Keep the supplier invoice on file. The same pattern applies to brick/block paving units and resin-bound aggregate you bought.

CIS deep dive: patio alteration and finishing packages

Prefer CISR14100 as the primary cite for contractor-paid patio / hard-landscaping alteration works (FA04/S74(2)(a)). Digging out a formation, laying MOT Type 1, compacting, setting edge restraints, bedding and laying paving, pointing joints, installing linear drains or soakaways and building patio steps or low retaining walls are fabric / hard landscaping works, not a soft service.

Cite CISR14240 when patio works sit inside preparatory or finishing operations that bring a wider construction project to completion - for example excavation and compaction as part of the project, pointing and jointing as finishing, or fitting drainage as part of a wider package.

CISR14220 generally keeps manufacture and delivery of materials without installation outside CIS. If your contract mixes supply of porcelain, sandstone or brick paving with any install, mixed-contract rules can bring the whole payment into CIS - see CISR14020 and CISR14030.

CIS deduction rates for subcontractors: 20% if verified, 30% if unverified, 0% with gross payment status. Show the rate and verification outcome the contractor applied. InvoiceAdept can help format CIS lines on Pro+; it does not file the contractor's CIS300.

Householder reminder in one line: private domestic patio invoices should never carry a CIS deduction block.

VAT: ordinary patio on occupied dwelling versus Notice 708

Keep three buckets clear. Soften absolute claims; your VAT adviser and VAT Notice 708 win over blog wording.

Architects, surveyors, designers and consultants are usually standard-rated even when some construction services on the same project are reduced-rated. Do not bundle professional fees into a reduced-rate claim without checking.

Also check Notice 708 for zero-rating on qualifying new dwellings - that is not the normal occupied-home patio case. An ordinary porcelain patio on a lived-in semi is not "VAT free". VAT registration threshold remains £90,000.

Domestic reverse charge

Domestic reverse charge may apply when all of these hold: both parties VAT-registered; the supply is construction services reported within CIS; the rate would otherwise be standard or reduced (not zero); and the customer is not an end user. Never reverse-charge a private householder. See InvoiceAdept's domestic reverse charge invoice guide.

Drainage, steps, retaining walls and specialist trades on the invoice

Patio jobs often need drainage and sometimes steps, retaining walls or lighting. How you show those lines changes clarity and sometimes CIS/VAT paperwork.

Deposits and staged payments for patio packages

Patio jobs burn cash on porcelain, Indian sandstone, brick/block paving units and MOT Type 1 before the customer sees a finished surface. If your terms require a deposit, raise a numbered deposit invoice before ordering stock, then credit it on stage or final invoices. See the deposit invoice template.

Figures for deposit percentages are commercial choices - mark them illustrative only when you show examples. Do not invent "industry standard" percentages.

Variations and retention

Extra steps, retaining walls, drainage adds, lighting electrics, porcelain upgrades, size increases or client-driven layout changes should be written variations referencing the original quote - not silent increases on the final total. See variation orders.

If 5% retention is held to practical completion or end of defects on a contractor package, show retention withheld and later retention released on separate lines so cash collected matches the certificate. See the retention invoice guide. Do not bury retention inside a vague "balance" line.

For householders, keep consumer-friendly stage language. Do not paste commercial retention machinery onto a domestic patio unless the written contract actually uses it.

Worked examples A-D

All money figures below are illustrative only. They are not market rates, quotes or a price list.

Example A - domestic rear Indian sandstone patio for a householder (20% VAT, no CIS)

Private householder; rear Indian sandstone patio with MOT Type 1, edge restraints and pointing; no CIS.

No CIS block. Deposit of £2,000 (illustrative) would appear as a separate numbered invoice then as a credit on stage or final invoices - especially useful before ordering sandstone.

Example B - contractor porcelain patio package (CIS 20%, reverse charge)

VAT-registered subcontractor to VAT-registered main contractor; porcelain patio as hard-landscaping package on plot 4; CIS verified 20%; reverse charge applies (illustrative assumption that tests are met).

Show UTR, verification and reverse-charge wording clearly. Porcelain purchase sits in materials at what you paid (CISR15060 / CISR15090). Cite CISR14100 for the alteration package and CISR14240 when finishing/prep context applies.

Example C - domestic reverse charge not applicable (householder) vs contractor DRC reminder

This example contrasts faces - same physical rear porcelain patio - to stop reverse-charge mistakes.

Never put reverse-charge wording on a householder invoice. Never omit CIS labour/materials split on a contractor patio package that needs it.

Example D - materials-only supply of porcelain paving, no install

Supply of porcelain paving units delivered to site; no excavation or laying. Generally outside CIS (CISR14220). Usually standard-rated VAT if you are registered.

If a later variation adds installation labour under the same contract, revisit mixed-contract CIS rules (CISR14020 / CISR14030) - supply-plus-install of a porcelain / patio package can pull the whole contract into CIS.

Building Control, planning and Party Wall - the invoice is not a certificate

An invoice is a request for payment and a commercial record. It is not:

• a Building Control completion or final certificate

• planning permission or lawful development / permitted development confirmation

• a Party Wall Act award

• an electrical Part P / competent person notification

• structural engineer sign-off (unless that professional issues their own document)

Patios sometimes need Building Control (for example certain raised platforms, retaining walls or drainage connections) and may sit under permitted development assumptions - that is the client's planning and Building Control position, not something your invoice proves. If you collect a Building Control fee from the client, show it as a clear disbursement or fee line with the receipt reference. Do not imply the invoice itself is the approval. If Party Wall notices or awards are handled by a surveyor, keep that paperwork separate and optionally reference award numbers on the invoice ("Party Wall award PW-... issued separately"). Neighbour disputes and access licences are legal matters - not invoice line items that prove consent.

InvoiceAdept does not issue Building Control certificates, planning permissions or Party Wall awards.

Late payment (brief)

The Late Payment of Commercial Debts (Interest) Act 1998 is a B2B regime, not an automatic right against private householders. For qualifying commercial debts, statutory interest is Bank Rate plus eight percentage points under SI 2002/1675. Bank Rate was held at 3.75% on 30 July 2026, so the statutory rate is 11.75% a year for interest periods while that Bank Rate applies - always check the live Bank of England rate for later periods. The next Bank of England decision referenced for context is 17 September 2026. Fixed compensation bands are £40, £70 or £100 according to debt size.

Do not paste those commercial words onto a consumer householder invoice. Use fair consumer terms agreed before work, a clear due date and proportionate reminders.

Making Tax Digital means records, not filing

InvoiceAdept creates and stores invoice records. It does not file VAT returns, CIS300, MTD updates or Self Assessment to HMRC. It does not decide whether a patio package is standard- or reduced-rated. It does not submit Building Control notices, planning applications or Party Wall paperwork.

MTD for Income Tax Self Assessment phases in by turnover: over £50,000 from 6 April 2026; £30,000 from April 2027; £20,000 from April 2028. InvoiceAdept keeps records; it does not submit quarterly updates.

How InvoiceAdept helps patio layers and hard landscapers

InvoiceAdept helps turn a quote and stage history into readable invoices without claiming to be HMRC software or a Building Control platform.

You can separate survey, excavate, MOT Type 1, edges, bedding, paving units, pointing, drainage, steps, retaining walls, lighting, waste, Building Control fee, materials, deposits and variations; send the PDF; and offer Stripe payment where enabled. InvoiceAdept adds no platform fee to Stripe, though Stripe's own fees apply (UK cards 1.5%+20p). See pricing, CIS invoice features and start from the invoice generator.

Quote versus invoice versus retention on contractor patio packages

A quote is an offer. An invoice is a request for payment against agreed or certified work. Retention is a contract term, not a tax rule.

Mistakes that bounce patio invoices

FAQ

Does a patio come under CIS?

Often yes when a CIS contractor pays you for patio / hard-landscaping alteration works. Prefer CISR14100. Use CISR14240 when works are part of a preparatory or finishing package (including excavation, compaction, pointing and drainage as part of the project). A private householder paying you directly is not a CIS contractor.

Does a householder deduct CIS from a patio layer?

No. A private householder is not a CIS contractor. Domestic patio invoices should not carry CIS deduction blocks.

Are rear, front, porcelain and Indian sandstone patios within CIS for contractor jobs?

Typically yes when a contractor pays for alteration of hard landscaping / building works (CISR14100), or as finishing/prep within a wider package (CISR14240). Split labour and materials; show UTR and verification as your process requires. Name the paving product and MOT Type 1 on the face so the QS can match the package.

What if I only supply porcelain or sandstone with no installation?

Manufacture and delivery without installation is generally outside CIS (CISR14220). Mixed contracts that also include install need careful reading of the mixed-contract rules (CISR14020 / CISR14030) - supply-plus-install of a porcelain / patio package can pull the whole contract into CIS.

How do I treat a porcelain or sandstone purchase for CIS?

If you purchased the units, materials are usually the purchase cost of those paving units; labour is the excavate / sub-base / lay / point. Keep the supplier invoice. Free-issue paving from the contractor is not your materials (CISR15060 / CISR15090).

What can I treat as materials for CIS on a patio job?

The direct cost of materials you paid for on that contract - MOT Type 1, edge restraints, bedding sand/mortar, paving units, jointing, drainage channels/crates, step units, cable and fittings - supported by evidence (CISR15060 / CISR15090). Mark-up is not direct-cost material. Free-issue materials from the contractor are not your materials.

Is a patio VAT free in the UK?

Usually no. An ordinary rear patio, porcelain patio or Indian sandstone patio on an occupied existing home is typically standard-rated at 20% if you are VAT-registered. Soften absolute claims; check VAT Notice 708 and your adviser. Calling outdoor paving a "patio" does not create a VAT-free claim.

When can patio works be 5% VAT?

Possibly when Notice 708 conditions for a qualifying residential conversion, empty-home renovation (typically empty 2+ years), or non-residential to dwelling conversion are met. Soften absolute claims; document the facts and take VAT advice. A resin-bound patio area label or porcelain upgrade does not create a 5% claim on an occupied house by itself.

When does reverse charge apply to patio invoices?

When the domestic reverse charge tests are met: both parties VAT-registered, the supply is construction services reported within CIS, standard or reduced (not zero), and the customer is not an end user. Never reverse-charge a householder. See the DRC invoice guide.

Should I invoice a deposit before ordering porcelain or Indian sandstone?

If your terms require a deposit, yes - raise a numbered deposit invoice, then credit it on stage or final invoices. See the deposit invoice template.

How should I invoice extra steps, a retaining wall or drainage?

As a written variation referencing the original quote, not as a silent increase on the final total. See variation orders.

How should patio lighting electrics appear on my invoice?

If included in your package, show clear patio lighting lines (labour and materials at direct cost for CIS). If an electrician bills the householder or contractor directly, note "patio lighting by others". The invoice is not the Part P / competent person certificate.

How is a resin-bound patio area different from a resin driveway on the invoice?

Name the product and area honestly. A resin-bound patio area is still patio-focused hard landscaping. A full resin driveway is a related topic - keep driveway scope separate if that is what you built, and do not stretch this patio template to cover a whole driveway package.

How do patio invoices relate to orangery, porch, garden room or extension packages?

If the patio sits under a wider orangery, porch, garden room or extension package, either package the patio lines clearly inside that main invoice or raise a linked patio invoice that references the main quote. A builder package may also include the patio - still name excavate, MOT Type 1 and paving product.

Does InvoiceAdept file CIS, VAT or MTD returns, or issue Building Control / planning certificates?

No. It creates and stores invoices. CIS features are on Pro+ at £12.99 excl VAT; Pro is £7.99 excl VAT with WhatsApp send; Free is five invoices per month. It does not file CIS300, VAT returns, MTD updates or Self Assessment and does not decide tax status. It does not issue Building Control certificates, planning permissions or Party Wall awards.

What CIS rates should appear if the contractor deducts?

20% verified, 30% unverified, or 0% with gross payment status - whatever verification outcome applies. InvoiceAdept does not verify you with HMRC.

Is the VAT registration threshold still £90,000?

Yes - £90,000. Do not use the stale £85,000 figure as if it were current. Deemed contractor construction spend is more than £3 million, not £1 million.

Related guides

• Builder invoice template UK

• Extension invoice template UK

• Orangery invoice template UK

• Porch invoice template UK

• Garden room invoice template UK

• Deposit invoice template UK

• Domestic reverse charge invoice UK

• How to invoice a client UK tradesperson

• Retention invoice template UK

• Variation orders invoice UK

Sister guides now live: decking invoice template UK, basement conversion invoice template UK, resin driveway invoice template UK, block paving invoice template UK.

Pricing - CIS invoices - Invoice generator

About this guide

Written for UK patio layers, hard landscapers, builders and subcontractors who need householder and contractor invoices that survive QS review and CIS/VAT scrutiny. Last reviewed 6 September 2026. Canonical URL: https://invoiceadept.com/blog/invoicing/patio-invoice-template-uk/.

General information only - not tax, legal, Building Regulations, Party Wall or planning advice. InvoiceAdept is a product of Tech Me Today Ltd, Companies House 15917255, ICO ZB944663.

Bottom line

Name the patio type, excavate/spoil, MOT Type 1, edge restraints, paving product and drainage. Split labour and materials for CIS - and remember CISR14100 for contractor-paid hard-landscaping alteration packages, with CISR14240 when finishing/prep applies. Keep householder invoices free of CIS. Treat VAT carefully - ordinary occupied-home patios are usually 20%, not VAT-free, and Notice 708 must be softened. Use deposits before ordering porcelain or sandstone, and stages from excavate/sub-base through lay and point/snag. InvoiceAdept helps you issue the paperwork; it does not file HMRC returns or issue certificates.