Slabbing invoice template UK (2026): concrete slabs, paths, CIS and VAT
A slabbing invoice has to show what was surveyed, excavated, sub-based, edged, bedded, laid, pointed or jointed and snagged - not a vague "slabbing done" or "slabs sorted" line. "Supply and lay slabs as agreed" does not tell a householder whether they paid for 600x600 precast concrete paving slabs on a side path, a garage surround of concrete flags, utility yard slabbing, patio slabbing with concrete slabs (not a porcelain entertainment package), or a commercial slab path strip with ACO drainage. 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 precast concrete slabs, bedding, mortar, Type 1, geotextile, edgings, jointing and waste you paid for.
Differentiation (read this before you copy a sister guide): this page is the dedicated UK slabbing money page for laying precast concrete paving slabs / concrete flags as the named trade product - path slabbing, patio slabbing with concrete slabs, garage surrounds, utility yard slabs, and commercial slab paths. It is not the general multi-material paving page, not natural stone flagstone, not concrete/clay block paving, not ready-mix pour / powerfloat / foundations concreting, not a multi-surface driveway menu, and not a patio entertainment package page. Open those sisters when the defined product matches them:
Paving invoice template UK - general paving (natural stone flags, porcelain, setts, concrete flags as part of a broad paving package)
Flagstone invoice template UK - specialist natural stone flags (Indian sandstone, Yorkstone, limestone, slate)
Block paving invoice template UK - concrete / clay / permeable block paving as the product
Concreter invoice template UK - ready-mix pour, powerfloat, foundations, slabs cast in situ - not precast paving slab laying
Patio invoice template UK - patio packages (porcelain, sandstone, brick/block patio, steps as a patio brief)
Driveway invoice template UK - multi-surface drives (block / resin / tarmac / concrete / gravel)
Resin driveway, tarmac, landscaper, groundworker - cross-link when those are the product
Stay here when the search intent and product is slabbing / concrete slab laying - precast concrete paving slabs and concrete flags as the named product - rather than natural stone, blocks, poured concrete, a driveway surface menu or a patio entertainment package.
Who pays matters. Billing a private householder for slabbing on their own home: normal invoice, no CIS. The householder is not a CIS contractor - see CISR12030 and the public CIS overview. Billing a main contractor, developer or construction business for construction of drives, paths and patios as works forming part of the land: typically within CIS under HMRC's CISR14200 and CISR14320 framing. Soften absolute claims: InvoiceAdept does not decide CIS status; contract facts matter; ask your accountant on borderline jobs. Soft landscaping alone (planting, turfing, mowing) that is not part of a construction project is generally outside CIS. Materials-only delivery without install is generally outside under CISR14220. Mixed supply-and-install needs CISR14020 / CISR14030. Materials at direct cost: CISR15060 / CISR15090. Free-issue slabs from the main contractor are not your materials. Deemed contractor tests use the £3 million construction-spend framing - not £1 million. Do not invent that HMRC expressly lists "slabbing" on a closed trade-name list; open the live manuals and soften.
VAT needs careful wording. Ordinary slabbing for a householder on an occupied existing dwelling is usually standard-rated at 20% if you are VAT-registered. Soften VAT Notice 708 claims; do not invent 0% for lived-in home path slabbing, garage surrounds or utility yard slabs. Never reverse-charge a householder. Domestic reverse charge only when eligible contractor-to-contractor tests are met - see our domestic reverse charge guide. A dropped-kerb or vehicle-crossing licence from the highway authority is separate paperwork - the invoice is not the permission.
This guide gives copy-paste fields, labour/materials splits for precast concrete slab packages, deposits and stage payments (survey/levels - dig-out - sub-base - lay - point/joint - snag), CIS and VAT scenarios, late-payment pointers (illustrative Bank Rate 3.75% so statutory interest 11.75% where Bank Rate + 8% applies between businesses - mark illustrative; next MPC 17 September 2026), and a long FAQ. 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, Self Assessment or court claims. It does not issue highway licences, planning permissions, Building Control completion certificates or SuDS approvals.
Related templates: paving, flagstone, block paving, concreter, patio, driveway, groundworker, landscaper, how to invoice a client, deposit invoice, domestic reverse charge, late payment rights, retention and the free invoice generator.
Rules and links were checked for this guide on 14 September 2026. General information only, not tax, legal, highways, planning, SuDS or Building Regulations advice. InvoiceAdept is from Tech Me Today Ltd, Companies House 15917255, ICO ZB944663. Support: [email protected]. No public phone number for directory listings.
In short
Start by identifying who pays you, what slabbing product you supplied or laid (precast concrete paving slabs / concrete flags - size cue such as 600x600 or 450x450, path / garage surround / utility yard / patio slabbing with concrete slabs / commercial slab path), whether dig-out and Type 1 sub-base are included, whether slabs must be ordered before work starts, and whether the contract is supply-only or supply-and-install.
Private householder, own-home slabbing: no CIS. The householder is not a CIS contractor (CISR12030 / public CIS guide). If VAT-registered, ordinary concrete slab paths, garage surrounds and utility yard slabs at an existing lived-in home are usually 20%. Show survey/levels, dig-out/spoil, geotextile, sub-base, compaction, edgings, bedding/mortar, slab size and area m2, pointing/jointing, drainage channels, waste/skip and snag clearly. Do not claim "VAT free" because it is outdoor hard landscaping. Do not present the invoice as a dropped-kerb licence or SuDS certificate. Never reverse-charge a householder.
Slabbing package for a CIS contractor: typically within CIS when a contractor pays you for construction of drives, paths or patios as works forming part of the land (CISR14200, CISR14320). Soften: InvoiceAdept does not decide; facts matter. Split labour from materials at direct cost (CISR15060 / CISR15090). Precast slabs, Type 1, sand, mortar, geotextile and edgings you bought are materials at purchase cost; mark-up stays in the labour base. Free-issue slabs from the main contractor are not your materials.
Routine soft landscaping alone: generally outside CIS when not undertaken in the course of a wider construction project (CISR14200 framing). If the same contract also builds a slabbed path or yard, reassess the mixed-contract rule - the hard works can bring the payment into CIS.
Manufacture and delivery of precast slabs only (no install): generally outside CIS (CISR14220). A mixed contract that supplies slabs 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 slabbing on an occupied house stays 20%. Never reverse-charge a householder. Never invent 0% for normal domestic path or yard slabbing.
Not poured concrete: if the product is ready-mix pour, powerfloat or cast-in-situ slab foundations, use the concreter sister - do not stretch this page into pours.
Take a deposit before ordering specialist textured, riven-effect or large-format precast slabs if your terms require one. Number and invoice that deposit. Then use recognisable stages: dig-out, sub-base, lay, point/joint/snag. Keep variations for extra area, drainage upgrades or a slab size switch separate from the agreed package.
Build the invoice in InvoiceAdept's free invoice generator so plot/PO, CIS split and VAT lines stay readable. 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 typically 1.5%+20p), but InvoiceAdept adds no platform fee.
Who this slabbing invoice template is for
This template is for UK slabbing contractors, hard landscapers who specialise in precast concrete paving slabs and concrete flags, path and garage-surround crews, utility yard slabbers, commercial slab-path teams, and subcontractors who dig out, lay Type 1, set edgings, bed and point precast slabs, or install ACO channels as part of a slabbing package and need readable invoices for householders, landlords, builders and housing clients. It covers the paperwork pattern, not a price list and not a highways, planning or SuDS document.
Who | Typical use of this page |
|---|---|
Path slabbing crews | Precast concrete slab side paths, access paths, rear paths |
Garage surround / utility yard teams | Concrete flags around garages, bin stores, washing-line pads, utility yards |
Patio slabbing with concrete slabs | Concrete slab patio areas when the product is precast slabs - cross-link patio when the brief is a porcelain/sandstone patio entertainment package |
Commercial slab path teams | Path strips for shops, offices, car parks, plant yards |
Groundworkers on slabbing packages | Dig-out and Type 1 for later slab crew - or use groundworker sister |
Drainage crews on slabbing packages | ACO / linear drains billed with slabbing or separately |
Sole traders and limited companies | Clear naming, VAT and (when relevant) CIS layouts |
If your day product is natural stone flagstones, use the flagstone guide. If the product is general multi-material paving, use paving. If the product is block paving, use block paving. If the product is ready-mix pour / powerfloat / foundations, use concreter. If the brief is a full driveway surface menu, use driveway. If the brief is a patio package (porcelain / sandstone entertainment brief), use patio.
How this differs from paving, flagstone, block paving, concreter, patio and driveway guides
Guide | Focus | Use this slabbing page when... |
|---|---|---|
General flags/setts/porcelain/concrete slabs/forecourt as a broad paving package | Product is specifically slabbing / precast concrete slab laying as the named trade | |
Natural stone flags (sandstone, Yorkstone, limestone, slate) | Product is precast concrete slabs/flags - not natural stone | |
Concrete / clay / permeable blocks | Product is large-format precast slabs/flags - not blocks | |
Ready-mix pour, powerfloat, foundations, cast-in-situ | Product is laid precast paving slabs, not poured concrete | |
Patio packages (porcelain, sandstone, brick/block patio) | Product is patio slabbing with concrete slabs as the named product - or cross-link patio when the brief is a porcelain/sandstone package | |
Multi-surface drives | Product is path / garage surround / yard / commercial slab path - not a driveway surface choice | |
Dig / drainage / foundations | Precast slabs and pointing are the billed product | |
This page | Precast concrete paving slabs / concrete flags - path, garage, yard, commercial slab paths | Slabbing is the named product |
Three slabbing jobs, three invoices
Most "slabbing invoice template UK" pages treat every customer as a name and a total. On site they are not.
Domestic householder slabbing | Contractor slabbing package | Supply-only precast slabs | |
|---|---|---|---|
Customer on invoice | Private householder | Builder, developer or hard-landscape principal | Same site - materials delivery only |
Contract | Precast concrete slabs / concrete flags on own home (path, garage surround, utility yard, patio slabbing) | Plot/PO slabbing package with dig-out and Type 1 | Delivery of precast slabs to site store - no lay labour |
CIS | No. Householder is not a CIS contractor. | Typically within CIS under CISR14200 / CISR14320 when contractor-paid - soften | Generally outside (CISR14220) - soften if mixed with labour under one agreement |
Labour/materials | Helpful for clarity | Essential - labour vs slabs/Type 1/sand/mortar at direct cost | Materials lines only; do not invent CIS labour |
VAT if registered | Usually 20% on ordinary domestic slabbing | Normal VAT, or domestic reverse charge only when eligible contractor-to-contractor rules apply | Usually 20% if registered |
Key references | Public CIS guide; CISR12030; Notice 708 context | CISR14200; CISR14320; CISR14020/14030; CISR15060/15090 | CISR14220; mixed-contract care if labour added later |
What often bounces it | "Slabbing done" with no size/area; inventing 0% VAT; reverse-charging a householder; claiming poured concrete on a slabbing invoice | Missing UTR, plot/PO, labour/material split; claiming free-issue slabs as your materials | Labelling supply-only as "slabbing CIS"; silent labour when you only delivered slabs |
A contractor working for a homeowner is still a contractor when you bill them. No reverse charge on a private customer. See HMRC's reverse charge supplier page. Homeowners only: skip CIS and reverse charge, still read product descriptions, the tax point, and what must appear on the invoice.
Product types: path slabbing, garage surrounds, utility yards, patio slabbing with concrete slabs, commercial slab paths
Product | Typical description on the invoice | Do not bury here |
|---|---|---|
Path slabbing | Precast concrete paving slabs, size cue (e.g. 600x600), path location, area m2, bedding/pointing cue | Natural stone path - use flagstone sister |
Garage surround | Concrete flags around garage, area m2, joint sand / mortar cue | Full driveway surface menu - use driveway sister |
Utility yard slabs | Yard / bin store / washing-line pad slabbing, size and area | Soft landscaping alone claimed as slabbing |
Patio slabbing with concrete slabs | Precast concrete slabs to patio area - named as concrete slabs | Porcelain / sandstone patio package - use patio when that is the brief |
Commercial slab path | Plot/PO, path strips, slab size, falls/drainage cue | Claiming planning or highways licence on the invoice |
Textured / riven-effect precast | Finish cue, outdoor-rated precast, path/yard location | Silent "decorative slabs as quoted" with no size or location |
Supply-only precast slabs | Delivery only, no lay labour | Silent "slabbing works included" when you only delivered |
Dig-out / Type 1 only | Excavation and sub-base for later slabbing crew | Claiming slabs you did not lay |
Not this page | Ready-mix pour / powerfloat | Use concreter sister |
Domestic versus commercial on the description
Setting | Description cues | VAT / CIS watch-outs |
|---|---|---|
Domestic dwelling | Householder name, path / garage / yard, slab size | No CIS if householder pays; usually 20% VAT if registered |
Landlord / HMO | Landlord or agent as bill-to; site address | Soften who the CIS actor is - if a contractor pays you, test CIS |
Commercial slab path | Floor / zone / path strip, PO, falls | Typically within CIS when contractor-paid (CISR14200 / CISR14320) - soften |
New-build plot slabbing | Plot / PO, areas | Soften Notice 708; do not invent zero-rate without advice |
Soft landscape beside slabbing | Keep soft and hard lines readable | Mixed contract may pull hard works into CIS |
What slabbing work belongs on the invoice
Line group | Typical inclusions | Do not bury here |
|---|---|---|
Survey / levels | Levels, falls, existing surface measure | Planning permission or SuDS design certificate |
Dig-out / spoil | Excavation depth cue, spoil away / skip | Full groundworks package that belongs on groundworker sister alone |
Geotextile / sub-base | Geotextile, Type 1 (or specified sub-base), compaction | Claiming SuDS approval |
Edgings | Concrete / timber / metal edgings | Fence posts that belong on fencing sisters |
Bedding / mortar | Sand bed or mortar bed as specified | Silent "bed included" with no method |
Precast paving slabs | Size cue (600x600 / 450x450 / other), finish cue, area m2 | Natural stone flags - flagstone; blocks - block paving; pour - concreter |
Pointing / jointing | Mortar joints, kiln-dried sand, resin joint cue | Patio porcelain package - patio sister when that is the brief |
Drainage | ACO / linear drain / soakaway connection cue | Claiming Building Control or highway drain adoption |
Waste / skip | Skip / spoil disposal | Hazardous waste wording that belongs elsewhere |
Variations | Extra m2, slab size switch, drainage upgrade coded V01/V02 | Silent bumps inside "additional slabbing" |
Weak versus usable descriptions
Weak | Usable |
|---|---|
Slabbing done | Supply and lay precast concrete paving slabs 600x600 to side path, approx 18 m2, mortar pointed, Type 1 sub-base, 26 Acacia Road - householder, no CIS |
Path sorted | Concrete flags 450x450 to rear access path, sand bed, ACO channel to soakaway, levels as survey |
Garage as agreed | Concrete flags garage surround approx 24 m2, joint sand, dig-out and Type 1 included, householder |
Slabs only | Supply precast concrete slabs 600x600 to site store Plot 7 - delivery only, no lay labour |
Dig and pave | Dig-out 150 mm, Type 1 100 mm compacted, lay concrete paving slabs utility yard 20 m2, joint sand, spoil away |
Concrete sorted | (Wrong product) Ready-mix pour - use concreter sister, not this page |
What a UK slabbing invoice must include
Field | Always? | Slabbing notes |
|---|---|---|
Your name or business name | Yes | Match Self Assessment / Companies House naming |
Your address and contact | Yes | Email helps QS and householder queries (InvoiceAdept support: [email protected] for product help - not a public phone for directory listings) |
Customer name and address | Yes | Limited company = registered name; include site address if different |
Unique sequential invoice number | Yes | No gaps; year + sequence works well (INV-SLB-2026-0042) |
Invoice date | Yes | Date of issue |
Tax point / supply date | If VAT-registered and different | Deposits and stages matter - see VAT section |
Description of services | Yes | Slab size / area m2 / stage / plot/PO; say householder when true |
Quantity / extent | Yes | m2, linear metres of edging/drain, stages |
Unit prices and net totals | Yes | Split labour and materials when CIS may apply |
Payment terms | Yes | e.g. 7 / 14 / 30 days; stage release narrative |
VAT number, rates, VAT amount | If VAT-registered | Standard 20% usual for ordinary domestic slabbing |
CIS UTR / deduction narrative | Only when billing a CIS contractor for in-scope work | Soften; omit on householder |
Reverse charge statement | Only when domestic reverse charge applies | Never on householder invoices |
Dropped-kerb / licence refs | Reference only | Invoice is not the highway licence |
Checklist you can tick before send
Unique invoice number and date
Customer legal name and site address
Precast slab size / finish and area on every stage
Dig-out / sub-base / lay / point called out if charged
Dropped-kerb licence referenced separately - not claimed as this PDF
Labour and materials split when CIS may apply
Deposit credits shown on later stages
VAT only if registered - usually 20% for ordinary domestic work
No CIS decoration on householder bills
Bank details and payment terms
No claim that the invoice is a dropped-kerb licence, planning permission, Building Control approval or SuDS certificate
No confusion with poured concrete / powerfloat (use concreter sister)
Copy-paste slabbing invoice fields
Use this block as a starting layout. Delete lines that do not apply. Soften CIS lines when the job is truly householder-paid. Draft in InvoiceAdept's free invoice generator.
Invoice number: INV-SLB-2026-____
Invoice date:
Supply / tax point date (if different):
From: [Your name / company], address, email
VAT number (if registered):
UTR (only if this invoice is under CIS):
To: [Customer legal name], address
Site address (if different):
PO / plot / survey ref:
Description:
- Survey / levels: falls, existing surface measure
- Dig-out / spoil: depth cue, spoil away
- Geotextile / Type 1 sub-base / compaction: ...
- Edgings: ...
- Bedding / mortar: ...
- Precast concrete paving slabs / concrete flags: size (e.g. 600x600), finish cue, area m2, location (path / garage surround / utility yard / patio slabbing / commercial slab path)
- Pointing / jointing: mortar / kiln-dried sand / resin joint
- Drainage: ACO / linear drain cue (if included)
- Waste / skip: ...
- Variations: V01 / V02 ...
- Snag: ...
Labour (when CIS may apply): £____
Materials at direct cost (slabs, Type 1, sand, mortar, geotextile, edgings you bought - tickets held): £____
Free-issue slabs from main contractor: nil / stated separately (not your materials)
Net:
VAT (if registered - usually 20% ordinary domestic):
Gross:
Deposit previously invoiced / credited: INV-SLB-____ £____
Amount due:
Payment terms: ____ days
Bank: sort code ____ account ____
CIS narrative (contractor jobs only - soften): expected deduction rate ____ on labour after materials carve-out
Reverse charge statement (eligible contractor-to-contractor only - NEVER householder):
Notes: Invoice is not a dropped-kerb licence, planning permission, Building Control certificate or SuDS approval. InvoiceAdept does not decide CIS/VAT status.Sole trader versus limited company
Sole trader | Limited company | |
|---|---|---|
Name on invoice | Your own name / trading name | Company name as at Companies House |
VAT | Personal VAT number if registered | Company VAT number if registered |
CIS | Register as subcontractor if you do construction for contractors; deductions still apply if unverified at higher rate | Same scheme; company UTR / verification |
Bank details | Account in your trading name | Company account |
Retention / PO culture | Less common on small domestic paths | Common on contractor slabbing packages |
Highway licences | Separate - never print as if the invoice were the licence | Same |
CIS and VAT are separate systems. Being under CIS does not remove a VAT registration duty once you cross the threshold. Passing through precast slabs and Type 1 increases taxable turnover - monitor the rolling 12 months when commercial packages stack up. Current UK VAT registration threshold used in this guide: £90,000. Do not use the outdated £85,000 figure as if it were current. Confirm on GOV.UK before registration decisions. Deemed CIS contractor rules use more than £3 million of relevant construction spend - never present £1 million as the current deemed threshold.
Labour versus materials: precast slabs, Type 1, sand, mortar and edgings
CIS deductions (when CIS applies) are calculated on the payment after removing the subcontractor's direct cost of materials for that contract (CISR15060; CISR15090; CIS 340). Mark-up is not materials. Free-issue from the main contractor is not your direct cost.
Line type | Examples | CIS treatment (high level, when CIS applies) |
|---|---|---|
Labour | Dig-out, compaction, lay, point/joint, snag | Subject to CIS deduction at verified rate when CIS applies |
Materials you bought | Precast slabs, Type 1, sand, mortar, geotextile, edgings, ACO you paid, consumables at direct cost | Exclude your direct cost before CIS |
Free-issue from contractor | Precast slabs supplied by main contractor | Not your materials line |
Travel / subsistence | Van miles, food | Not materials - stay in the CIS base when CIS applies |
Supply-only delivery (no labour) | Delivery of slabs alone | Generally outside CIS (CISR14220 framing) - still show clear lines |
Keep merchants' tickets for slabs, Type 1 and sand. On contractor jobs, free-issue precast is a classic bounce: if you list the contractor's supplied 600x600 slabs as your materials, accounts will query the CIS base.
Line-item library for slabbing packages
Line idea | Example wording |
|---|---|
Path slabbing | "Supply and lay precast concrete paving slabs 600x600 to side path, approx 18 m2, mortar pointed, Type 1 sub-base" |
Garage surround | "Concrete flags garage surround approx 24 m2, joint sand, dig-out and Type 1 included" |
Utility yard | "Precast concrete slabs utility yard / bin store pad approx 12 m2, sand bed, spoil away" |
Patio slabbing (concrete slabs) | "Patio slabbing with precast concrete slabs 600x600, approx 28 m2, mortar pointed - concrete slabs product (not porcelain package)" |
Commercial slab path | "Precast concrete slab path strip plot PO-4412, approx 40 m2, ACO channel, labour and materials split" |
Dig-out / Type 1 only | "Excavate 150 mm and lay Type 1 100 mm compacted for later slabbing crew - no slabs on this invoice" |
Supply-only | "Supply only: precast concrete slabs 600x600 delivered to site store - no lay labour" |
Edgings + drain | "Concrete edgings LM and ACO channel to existing soakaway - part of slabbing package" |
Variation | "V01: extra 4 m2 concrete flags to path extension at agreed rate" |
Snag | "Snag and re-point open joints / re-bed rocking slabs after settlement, labour and mortar" |
Soft landscape contrast | "Turf and planting billed separately - soft landscaping not claimed as slabbing CIS labour" |
Wrong product redirect | "Ready-mix pour / powerfloat - invoice on concreter sister pattern, not this slabbing template" |
CIS deep dive: drives, paths and patios as works forming part of the land (CISR14200, CISR14320)
This section restates CISR14200 and CISR14320 in plain English for slabbing businesses. Soften every absolute claim: InvoiceAdept does not decide your status; ask your accountant; facts of the contract matter. Do not invent that HMRC expressly lists "slabbing" on a closed trade-name list - open the live manuals.
CISR14200 and CISR14320 framing
HMRC's CIS manuals treat the construction of walls, drives, paths, patios and suchlike as works forming part of the land under Finance Act 2004 framing, even when they sit inside a "landscaping" brief. Soften: status still depends on who the contractor is and what the contract covers. When a contractor pays a subcontractor for constructing slabbed paths, garage surrounds, utility yards or commercial slab paths as works forming part of the land, the payment is typically within CIS.
Soft landscaping alone
Routine soft landscaping alone - gardening, planting, mowing - that is not undertaken in the course of a wider construction project is generally outside CIS under the CISR14200 framing. Soften. If the same contract also builds a slabbed path or yard, reassess: hard slabbing can pull the payment into CIS analysis.
What is typically within CIS (contractor-paid)
Work | Typical CIS angle | Notes |
|---|---|---|
Constructing slabbed paths / yards / commercial slab paths | Often within (CISR14200 / CISR14320) | Soften; contractor must be a CIS contractor |
Dig-out, Type 1, lay and point labour on contractor sites | Often within | Split materials at direct cost |
Edgings and ACO as part of slabbing construction | Often within when contractor-paid | Soften facts |
Mixed soft + hard under one agreement | Hard works can bring package into CIS | See mixed contracts |
What is typically outside or needs care
Work | Typical CIS angle | Notes |
|---|---|---|
Private householder paying you | Never CIS contractor | |
Supply-only precast slabs with no labour | Generally outside | |
Pure soft landscaping alone (not part of construction project) | Generally outside | CISR14200 framing - soften |
Ready-mix pour / powerfloat by someone else | Separate product - use concreter sister | Do not invent pour lines on a slabbing invoice |
Natural stone flag package | Separate product - use flagstone sister | Do not invent Yorkstone lines on a concrete slab invoice |
Mixed contracts (CISR14020 / CISR14030)
If one agreement covers slabbing labour and supply-only elements, or soft planting plus hard slabbing under one PO, mixed-contract rules in CISR14020 and CISR14030 can pull the package into CIS analysis as a whole. Do not invent a paperwork split your contract does not support. Where you can keep pure supply-only or pure soft landscaping on its own paperwork, do so.
CIS rates when they apply (0 / 20 / 30)
Status | Typical deduction on labour (when CIS applies) |
|---|---|
Gross payment status | 0% |
Net (verified) | 20% |
Unmatched / higher rate | 30% |
Register and get verified if you regularly do CIS construction work. Householder-only slabbing crews who never enter CIS construction ops still benefit from clear invoices - but should not invent CIS decoration.
CIS tables: materials at direct cost and free-issue
Situation | Invoice habit |
|---|---|
You buy precast slabs, Type 1, sand, mortar | Materials at direct cost + labour |
MC free-issues slabs only | Materials nil for slabs; labour + any sand/Type 1 you bought |
MC free-issues full slabbing pack | Labour-only lines; state free-issue clearly |
You supply only, no labour | Materials invoice; generally outside CIS alone (CISR14220) |
Mixed supply then lay under one contract | Whole contract can be within CIS (CISR14030) |
VAT: ordinary domestic slabbing, Notice 708 caution, reverse charge
Scenario | Typical VAT angle if you are registered | Watch-outs |
|---|---|---|
Ordinary slabbing for householder on existing occupied dwelling | Usually 20% standard-rated | Do not invent 0% for lived-in home slabbing |
Commercial slab path | Usually 20% | Occupancy / building type on description |
Supply-only precast slabs | Usually 20% | No silent lay labour claim |
New-build / qualifying dwelling context | Fact-specific - soften | Do not invent zero-rate without advice; check Notice 708 live |
Domestic reverse charge (eligible contractor-to-contractor) | Customer accounts for VAT | Never on householder; see domestic reverse charge guide |
Never invent 0% for lived-in home slabbing
Outdoor hard landscaping on an occupied house is still usually standard-rated when you are VAT-registered. Soften Notice 708. Reduced (5%) or zero rates only apply when narrow conditions are actually met - do not invent them for a normal path, garage surround or utility yard. Confirm live GOV.UK guidance and your accountant before changing rates on the invoice.
Dropped kerb and highway licences
A dropped-kerb or vehicle-crossing licence from the highway authority is separate. Reference the licence number if relevant; never present the invoice PDF as the permission. Drainage and falls wording describes what you installed; it is not planning permission or a SuDS design certificate.
Deposits and staged payments: survey - dig-out - sub-base - lay - point - snag
Multi-day slabbing packages often need money before large-format or textured precast slabs leave the merchant. Invoice the deposit as its own numbered document, then credit it on later stages. See also deposit invoice template UK.
Stage | Typical content | Watch-outs |
|---|---|---|
Deposit | Materials / booking deposit before order | Number it; show allocation later |
Survey / levels | Levels, falls, measure | Not a planning certificate |
Dig-out | Excavation, spoil | Depth cue |
Sub-base | Geotextile, Type 1, compaction | Not SuDS approval |
Lay | Precast slabs / concrete flags | Size cue and m2 |
Point / joint / snag | Mortar / sand / resin joint, snag list | Variations separate |
Final | Retention release if any | See retention sister |
Keep variations for extra area, drainage upgrades or a slab size switch on their own coded lines (V01, V02). Do not silently inflate the agreed package.
Dropped kerb licence is separate paperwork
Document | What it is | Invoice habit |
|---|---|---|
Highway dropped-kerb / vehicle-crossing licence | Permission from highway authority | Reference only - invoice is not the licence |
Planning permission | Local authority planning decision | Reference only if relevant |
Building Control | Building Regulations process | Not created by this invoice |
SuDS / drainage design certificate | Specialist design / approval | Falls wording on invoice is not that certificate |
Your slabbing invoice | Payment request for works described | Never claim to be any of the above |
Variations, snagging and retention
Topic | Habit |
|---|---|
Extra m2 | Code V01 with agreed rate and area |
Slab size / finish switch (e.g. 450x450 to 600x600) | Separate variation; do not bury in "upgrade" |
Drainage upgrade | Separate line; ACO LM and connection cue |
Snagging | List open joints / rocking slabs; re-invoice labour/materials |
Retention on contractor packages | Show retention held and release invoice later - retention / calculate retention |
Worked examples A-D (illustrative only - not market rates)
Figures below are illustrative only - not UK market rates or a price list.
Example A - Householder path slabbing with 600x600 concrete slabs (no CIS)
Line | Net (illustrative) |
|---|---|
Dig-out 150 mm, spoil away, side path 18 m2 | £380 |
Type 1 100 mm compacted + geotextile | £340 |
Supply and lay precast concrete paving slabs 600x600, 18 m2, mortar pointed | £1,080 |
Concrete edgings 12 LM | £160 |
Skip / waste | £200 |
Net subtotal | £2,160 |
VAT 20% (if registered) | £432 |
Gross | £2,592 |
Customer: private householder. No CIS. No reverse charge. Description names precast concrete slabs, path, householder.
Example B - Contractor garage surround and utility yard package (CIS framing)
Line | Net (illustrative) |
|---|---|
Labour: dig-out, Type 1, lay, joint concrete flags garage surround 24 m2 + utility yard 10 m2, plot PO-8821 | £980 |
Materials at direct cost: precast slabs, Type 1, sand, geotextile, edgings (tickets held) | £1,120 |
Net subject to CIS maths | Labour after materials carve-out per CISR15060/15090 |
VAT | Per registration / reverse charge rules if eligible |
Bill-to: main contractor. Soften CIS: typically within CISR14200 / CISR14320 when contractor-paid. Show UTR and expected deduction rate only when CIS applies. Never invent reverse charge on a householder. Free-issue slabs from MC = not your materials.
Example C - Supply-only precast concrete slabs (generally outside CIS)
Line | Net (illustrative) |
|---|---|
Supply precast concrete paving slabs 600x600, 50 units, delivered Plot 7 site store - no lay labour | £280 |
Delivery | £40 |
Net | £320 |
Generally outside CIS under CISR14220 framing when truly delivery-only. Soften if the same agreement later adds lay labour (mixed contract under CISR14020 / CISR14030).
Example D - Commercial slab path with deposit and stages
Document | Content (illustrative) |
|---|---|
Deposit INV-SLB-2026-0101 | £600 materials deposit before large-format precast order |
Stage 1 INV-...-0102 | Dig-out + Type 1 commercial slab path strip - credit deposit partly |
Stage 2 INV-...-0103 | Lay precast slabs, point, ACO - allocate remaining deposit |
Snag INV-...-0104 | Re-bed rocking slabs / re-point open joints after settlement |
Show deposit allocation on each later invoice. Keep plot/PO on every stage. Soften CIS when contractor-paid.
Free vs Pro vs Pro+ for slabbing businesses
Plan | Price (excl VAT) | Why a slabbing firm might pick it |
|---|---|---|
Free | £0 - five invoices/month | Try deposit + stage pattern on a first path job |
Pro | £7.99 | Unlimited invoicing, WhatsApp send to householders and site managers |
Pro+ | £12.99 | CIS labour vs materials on contractor slabbing packages |
Stripe UK cards typically 1.5%+20p; InvoiceAdept adds no platform fee. InvoiceAdept does not file CIS300, VAT returns, MTD updates or Self Assessment.
What the invoice is not
Not this | Why |
|---|---|
Dropped-kerb / highway licence | Separate highway authority document |
Planning permission | Local authority decision |
Building Control completion | Separate process |
SuDS design certificate | Specialist design / approval |
CIS status decision | Accountant / HMRC facts - InvoiceAdept does not decide |
VAT return / CIS300 / MTD filing | InvoiceAdept does not file those |
Ready-mix pour / powerfloat certificate | Use concreter sister for pours |
Natural stone / block / driveway / patio sister product | Use the matching sister guide |
Late payment: contractor debts are not consumer debts
Between businesses, late payment interest may apply under the Late Payment of Commercial Debts framework at Bank Rate + 8% where statutory interest applies. For illustration in this guide (checked context 14 September 2026): if Bank Rate is 3.75%, statutory interest would be 11.75%. Mark illustrative - confirm the live Bank Rate before you assert a figure on a letter before action. Next scheduled MPC decision date referenced in this guide: 17 September 2026 (confirm Bank of England calendar). Consumer householder debts follow different rules; do not paste B2B statutory interest wording onto every domestic invoice without advice. See also late payment rights.
Making Tax Digital: records, not filing
Keeping clear invoices and payment records helps you and your accountant. That is not the same as InvoiceAdept filing Making Tax Digital updates, VAT returns or Self Assessment to HMRC. We do not file those. Export records; your accountant or an HMRC-recognised filing product submits.
How InvoiceAdept helps slabbing businesses
Need | How InvoiceAdept helps |
|---|---|
Clear product descriptions | Line items for precast slabs / concrete flags / stages |
Deposits and stages | Numbered invoices with deposit credits |
WhatsApp send | Pro / Pro+ |
CIS labour vs materials | Pro+ |
Free first draft | |
Filing CIS300 / VAT / MTD / SA / court claims | Does not - use accountant / filing product |
Quote versus invoice versus retention on contractor slabbing packages
Document | Role |
|---|---|
Quote / estimate | Offer before acceptance |
Invoice | Request for payment for work described |
Application / valuation | Contractor payment culture - still need a clear invoice |
Retention invoice | Release of retained sum - see retention |
Mistakes that bounce slabbing invoices
Mistake | Fix |
|---|---|
"Slabbing done" with no size/area | Name precast size, location, m2 |
Inventing 0% VAT on lived-in home path | Usually 20% if registered; soften Notice 708 |
Reverse-charging a householder | Never |
CIS decoration on householder bill | Omit CIS; householder is not a contractor |
Claiming free-issue MC slabs as your materials | State free-issue; materials nil for those units |
Mixing poured concrete lines into a slabbing invoice | Use concreter for pours |
Using sandstone/Yorkstone wording on concrete slabs | Use flagstone for natural stone |
Labelling supply-only as CIS labour | CISR14220 framing - delivery only, no invent labour |
Claiming invoice is dropped-kerb licence | Reference only |
Using outdated £85k VAT threshold | Use £90,000 and warn stale £85k |
Using fake £1m deemed threshold | Use £3 million |
Soft landscaping beside slabbing
Soft work | Invoice habit |
|---|---|
Turf / planting alone | Generally outside CIS when not part of construction project - soften |
Turf + slabbed path under one PO | Mixed - hard works can pull into CIS analysis |
Keep soft and hard readable | Separate line groups even under one invoice |
Working beside groundworkers, landscapers, concreters, driveway and patio crews
Sister trade | When to cross-link |
|---|---|
Dig/drainage foundations billed separately from slab lay | |
Soft + hard landscape briefs | |
Ready-mix pour / powerfloat - not precast slab laying | |
Multi-surface drive menu | |
Porcelain/sandstone patio package brief | |
When those products are the named brief |
Payment terms, applications and cash flow for multi-day slabbing packages
Agree stage release in writing before dig-out day. Number every deposit and stage. Credit deposits on later invoices so QS and householders can reconcile. On contractor packages, mirror the application/valuation culture with a clear sequential invoice - see how to invoice a client.
Record-keeping for CIS, VAT and Self Assessment
Keep quotes, variations, merchant tickets for slabs and Type 1, photos of stages, CIS statements, VAT workings and bank evidence. Clear records support your accountant. InvoiceAdept stores invoice drafts and sends - it does not file CIS300, VAT returns, MTD or Self Assessment.
Deemed contractors and the £3 million construction-spend test
Deemed CIS contractor rules use more than £3 million of relevant construction spend in a period - not £1 million. Soften: open live HMRC guidance; InvoiceAdept does not decide whether a client is a deemed contractor. If a large commercial client pays you for slabbing, ask your accountant whether CIS applies because of deemed-contractor status.
Using the free invoice generator for a first slabbing draft
Open the free invoice generator, set customer and site, add lines for dig-out, Type 1, precast slabs (size + m2), pointing and waste, then save. Free: five invoices per month at £0. Upgrade to Pro (£7.99 excl VAT) for WhatsApp or Pro+ (£12.99 excl VAT) for CIS labour/materials layouts when you are ready.
Checklist before you hit send
Who pays: householder (no CIS) or contractor (CIS analysis)?
Product: precast concrete slabs / concrete flags named with size and area?
Not poured concrete / not natural stone / not blocks unless that is truly the product?
Labour vs materials split when CIS may apply?
Free-issue stated when MC supplied the slabs?
VAT usually 20% ordinary domestic if registered - no invented 0%?
Never reverse-charge householder?
Deposit credits shown?
Invoice not claiming to be licence / planning / Building Control / SuDS?
Bank details and terms present?
Precast slab sizes and finishes that belong on the description
Cue | Why it helps |
|---|---|
600x600 / 450x450 / 900x600 / other | Stops "slabs as agreed" bounce |
Plain / textured / riven-effect precast | Finish affects merchant cost and snag expectations |
Path / garage / yard / patio slabbing / commercial strip | Location clarity for QS and householder |
Outdoor-rated cue | Useful when decorative precast is sold for external use |
Do not invent manufacturer marketing claims. Stick to size, finish cue, area and location.
Sub-base, falls and edgings for concrete slab packages
Element | Invoice habit |
|---|---|
Dig-out depth | Cue mm (e.g. 150 mm) |
Type 1 thickness | Cue mm and compaction |
Falls | Levels as survey - not a SuDS certificate |
Edgings | LM and type |
ACO / linear drain | LM and connection cue |
Pointing and jointing options on the invoice
Joint method | Description cue |
|---|---|
Mortar pointed | Mortar joints as specified |
Kiln-dried sand | Joint sand after lay |
Resin joint | Resin joint cue - materials at direct cost if you bought it |
Snag re-point | Separate snag invoice after settlement |
Weather, curing and access lines (light touch)
Wet weather, delayed access and waiting for other trades are commercial facts - put them in variation or daywork lines when agreed, not as silent padding inside "additional slabbing". Do not invent delay damages figures.
Sample stage invoice set (illustrative numbering)
Document | Illustrative role |
|---|---|
INV-SLB-2026-0201 | Deposit before slab order |
INV-SLB-2026-0202 | Dig-out + Type 1 stage |
INV-SLB-2026-0203 | Lay + point stage (credit deposit) |
INV-SLB-2026-0204 | Snag / retention release |
Illustrative fee maths for Stripe on a slabbing final (not a price list)
If a householder pays a £2,592 gross final by UK card and Stripe charges about 1.5% + 20p, the illustrative Stripe fee is about £39.08 - InvoiceAdept adds no platform fee. Figures illustrative only; confirm Stripe's live UK pricing. This is not a market rate for slabbing labour.
Export habits for slabbing subcontractors on CIS
Export monthly invoice PDFs and CIS labour/materials summaries for your accountant. Keep merchant tickets with the job folder. InvoiceAdept does not submit CIS300 on your behalf.
Edge cases: shared yards, landlord sites and plant compounds
Edge case | Habit |
|---|---|
Shared courtyard / estate path | Bill-to clarity (agent / freeholder / contractor) |
Landlord / HMO | Landlord as customer; site address clear |
Commercial plant yard slabs | Plot/PO; CIS when contractor-paid - soften |
Listed / conservation | Soften planning refs; invoice is not consent |
Cross-sell and cross-link without cannibalising sisters
If the brief is... | Prefer |
|---|---|
Precast concrete slab laying / slabbing | This page |
Natural stone flags | |
General multi-material paving | |
Block paving | |
Ready-mix pour / powerfloat | |
Patio entertainment package | |
Driveway surface menu |
Final pre-publish content honesty checklist
Differentiation paragraph present vs paving / flagstone / block / concreter / patio / driveway
No invented HMRC closed list naming "slabbing"
CIS softened; householder no CIS; CISR14200/14320 framing for paths/patios as works forming part of the land
VAT £90,000 (warn stale £85k); ordinary domestic usually 20%; never invent 0% lived-in home; never reverse-charge householder
Deemed £3 million (warn fake £1m)
Bank Rate illustrative 3.75% → statutory 11.75%; next MPC 17 Sep 2026 marked illustrative
Free £0 five / Pro £7.99 / Pro+ £12.99; Stripe ~1.5%+20p; no IA platform fee
Does not file CIS300 / VAT / MTD / SA / court; does not issue licences/certs
Company Tech Me Today Ltd 15917255, ICO ZB944663; [email protected]; no phone
Last reviewed 14 September 2026
No fake market stats; examples marked illustrative
FAQ
Does a householder slabbing invoice need CIS?
No. A private householder paying for slabbing on their own home is not a CIS contractor. See CISR12030 and the public CIS overview. Soften edge cases where a contractor intermediary pays you.
Is path or garage slabbing within CIS when a main contractor pays me?
Typically yes under CISR14200 / CISR14320 framing when a contractor pays you for constructing paths, patios or similar works forming part of the land. Soften: InvoiceAdept does not decide; contract facts matter; ask your accountant. Do not invent that HMRC lists "slabbing" on a closed list.
How is this different from the paving, flagstone, block paving and concreter guides?
This page is slabbing - precast concrete paving slabs / concrete flags as the named product. Paving is the broad multi-material paving page. Flagstone is natural stone. Block paving is blocks. Concreter is ready-mix pour / powerfloat / foundations.
What VAT rate applies to ordinary domestic slabbing?
Usually 20% if you are VAT-registered for ordinary slabbing on an occupied existing dwelling. Soften Notice 708. Do not invent 0% for lived-in home paths, garage surrounds or utility yards.
Can I reverse-charge a householder?
No. Never reverse-charge a private householder. Domestic reverse charge is only for eligible contractor-to-contractor supplies - see domestic reverse charge.
How should I show precast slabs, Type 1 and sand under CIS?
When CIS applies, split labour from materials at direct cost (CISR15060 / CISR15090). Mark-up is not materials. Free-issue from the main contractor is not your materials.
Supply-only precast slabs - is that within CIS?
Generally outside under CISR14220 when truly delivery-only with no install. Soften if the same agreement later adds lay labour (mixed contract CISR14020 / CISR14030).
Soft landscaping alone - CIS?
Generally outside when not part of a construction project (CISR14200 framing). Soften. Hard slabbing under the same contract can change the analysis.
Is the invoice a dropped-kerb licence?
No. Reference a highway licence if relevant; the invoice is never the permission.
What is the VAT registration threshold used in this guide?
£90,000. Warn that £85,000 is stale. Confirm live GOV.UK before registration decisions.
What is the deemed CIS contractor construction-spend figure?
More than £3 million - not £1 million. Soften; open live HMRC guidance.
Does InvoiceAdept file CIS300, VAT, MTD or Self Assessment?
No. InvoiceAdept does not file CIS300, VAT returns, Making Tax Digital updates, Self Assessment or court claims. It does not issue licences or certificates.
What late payment interest might apply between businesses?
Where statutory interest applies between businesses, Bank Rate + 8%. Illustrative in this guide: Bank Rate 3.75% → 11.75%. Mark illustrative. Next MPC referenced: 17 September 2026. Confirm live Bank Rate. See late payment rights.
Free vs Pro vs Pro+ - which plan?
Free: £0, five invoices/month. Pro: £7.99 excl VAT (WhatsApp). Pro+: £12.99 excl VAT (CIS). Stripe UK typically ~1.5%+20p; no InvoiceAdept platform fee.
How do deposits work on slabbing packages?
Invoice the deposit as its own numbered document, then credit it on later dig-out / lay / snag stages. See deposit invoice.
Can I use patio or concreter wording for a concrete slab path?
Use this page when the product is slabbing / precast concrete paving slabs. Use patio for porcelain/sandstone patio packages. Use concreter for ready-mix pour / powerfloat.
Who operates InvoiceAdept?
Tech Me Today Ltd, Companies House 15917255, ICO ZB944663. Support: [email protected]. No public phone for directory listings.
Should I claim free-issue slabs as materials?
No. Free-issue from the main contractor is not your direct cost. State free-issue clearly; keep materials nil for those units.
Related guides
About this guide
Last reviewed 14 September 2026. Written for UK slabbing contractors and hard landscapers who lay precast concrete paving slabs and concrete flags. General information only - not tax, legal, highways, planning, SuDS or Building Regulations advice. InvoiceAdept does not decide CIS or VAT status and does not file CIS300, VAT, MTD, Self Assessment or court claims. InvoiceAdept is operated by Tech Me Today Ltd (15917255), ICO ZB944663. Support: [email protected].
Bottom line
Name the product: precast concrete paving slabs / concrete flags, size, area and location. Split labour from materials when CIS may apply. Never decorate a householder bill with CIS or reverse charge. Keep ordinary domestic VAT at the usual 20% story unless Notice 708 conditions are actually met. Cross-link paving, flagstone, block, concreter, patio and driveway when those are the true product - stay here for slabbing. Draft the first invoice in the free invoice generator, then use Pro or Pro+ when WhatsApp or CIS layouts earn their keep.
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