Landscaper invoice template: hard landscaping, soft landscaping and maintenance
Landscapers invoice homeowners for patios and gardens, builders for turf and fencing on new estates, and businesses for regular maintenance. CIS applies to some of that work and not the rest, and the materials bill can be bigger than the labour. Here's how to set the invoice out for each, with checked figures.
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Landscaper and gardener rates
Checkatrade's trade cost table (updated October 2026) lists landscapers at £180 to £330 a day (about £25 to £45 an hour) and gardeners at £160 to £260 a day (about £20 to £35 an hour). These are homeowner prices. Most landscaping jobs are quoted as a fixed price, with the day rate used for extras and for subcontract days on a builder's site.
On a patio or driveway quote, the materials (sub-base, sand, cement, paving), plant and waste can easily cost more than the labour. Price each one separately so a change to the paving choice doesn't mean re-pricing the whole job. The free quote generator keeps labour and materials on separate lines, and with an account you can save the quote and turn it into the invoice when you finish.
Three kinds of landscaping work
- Hard landscaping: patios, paths, drives, walls, steps, fencing, edging. Usually a fixed price with a deposit and a balance (or stage payments on bigger jobs).
- Soft landscaping: turf, topsoil, planting, beds. Often added to a hard landscaping job, or done for a builder at the end of a housing development.
- Maintenance: mowing, hedges, pruning, clearing. A regular monthly or per-visit invoice.
When CIS applies to landscaping
CIS only matters when your customer is a contractor, such as a builder or developer. A private homeowner is never a CIS contractor, so domestic gardens are invoiced without any deduction. For contractor work, HMRC's guidance splits it like this:
- Inside CIS: walls, fences and drives (CIS 340 treats all three as construction work), and site restoration and landscaping carried out as part of a construction project (CISR14240, which lists landscaping as a finishing operation).
- Outside CIS: routine garden maintenance such as mowing and pruning, which isn't construction work, and tree planting or felling in the ordinary course of forestry or estate management. HMRC also treats the professional work of landscape consultants (drawing up the design) as outside CIS.
If you're unsure where a particular job falls, for example soft landscaping for a business that isn't a builder, check with HMRC or your accountant before the first invoice rather than letting the customer guess.
Plant and skips: a mini digger you hired in for the job can be treated as materials when the contractor works out CIS (CISR14260), but a machine you own can't. Keep hire and skip invoices with your paperwork.
Worked example: a patio for a homeowner
Amira lays a porcelain patio for a homeowner. She isn't VAT registered, and there's no CIS because the customer is a householder. A £600 deposit was paid when the materials were ordered. The day rate is an illustration inside the Checkatrade range.
| Line | Qty | Rate | Amount |
|---|---|---|---|
| Labour: dig out, sub-base, lay and point patio, as quote Q-0042 | 4 days | £260.00 | £1,040.00 |
| Mini digger hire (hire invoice attached) | 2 days | £95.00 | £190.00 |
| MOT Type 1 sub-base and sharp sand | 1 | £214.50 | £214.50 |
| Porcelain paving | 20 m² | £32.00 | £640.00 |
| Skip for spoil | 1 | £265.00 | £265.00 |
| Total | £2,349.50 | ||
| Less deposit received 6 Oct | −£600.00 | ||
| Balance due | £1,749.50 |
Check: £1,040 + £190 + £214.50 + £640 + £265 = £2,349.50. Less the £600 deposit leaves £1,749.50.
The same landscaper on a builder's housing site
Amira turfs front gardens at the end of a new housing development for a builder. That's landscaping as part of a construction project, so the builder deducts CIS at 20% from her labour.
| Line | Amount |
|---|---|
| Labour: prepare and turf plots 12 to 18, 3 days at £220.00 | £660.00 |
| Turf and topsoil bought by Amira (materials, receipts attached) | £418.60 |
| Total | £1,078.60 |
| CIS at 20% on £660.00 labour | −£132.00 |
| Paid to Amira | £946.60 |
Check: 3 × £220 = £660. 20% of £660 is £132. £1,078.60 − £132.00 = £946.60.
VAT
If you're VAT registered, landscaping is normally standard rated at 20%. For CIS work on a standard-rated project for a VAT and CIS-registered builder, the domestic reverse charge applies; see the reverse charge guide. Homeowners and maintenance customers are charged VAT in the normal way. Registration becomes compulsory once taxable turnover passes £90,000 in a rolling 12 months.
Common mistakes
- Letting a builder deduct CIS from turf, slabs or skip hire. CIS comes off labour only, so put materials on their own lines.
- Applying CIS to a maintenance contract. Mowing and pruning aren't construction work.
- No deposit on a big materials order for a homeowner. Agree it in writing and show it on the final invoice.
- Changes to the design (different paving, an extra step) with no note of the agreed price.
- Monthly maintenance invoices with no visit dates, so the customer can't check them.
Free landscaping invoice template
For homeowners and maintenance customers, use the free invoice template (PDF, Word or Excel) and the quote template for the price. For builder work, the free CIS invoice template (PDF or Excel) keeps labour and materials apart. They aren't landscaping-specific. See a finished layout on the sample invoice. If a builder takes CIS off your pay, the CIS refund checker gives a quick estimate (not tax advice) of whether you may be due money back.
Related trade guides
Bigger external jobs overlap with the groundworker (drainage, bases, plant and fuel) and the bricklayer (garden walls). If you run a machine for other people, see the plant operator guide. See all trade invoicing guides.
Free: The UK Contractor's Cheat Sheet 2026/27
CIS rates, overtime maths, tax dates, mileage, VAT and late payment, on 2 pages. Keep it on your phone or print it for the van.
Frequently asked questions
Does CIS apply to landscaping?
It can. Walls, fences, drives and landscaping done as part of a construction project are inside CIS when you work for a contractor. Routine garden maintenance isn't construction, and a homeowner is never a CIS contractor.
Do I charge CIS on a gardening maintenance contract?
No. Mowing, pruning and similar maintenance aren't construction operations, so no CIS deduction should be taken.
Should I take a deposit for a patio?
It's sensible when you're buying materials up front. Agree it in writing, then show it as received on the final invoice.
Can a builder take CIS off my turf and slabs?
No. CIS is deducted from labour only. Show materials you bought on separate lines and keep the receipts.
Sources
- Construction Industry Scheme manual CISR14240: preparatory, integral and finishing operations – HMRC
- CIS 340: guide for contractors and subcontractors – GOV.UK
- Construction Industry Scheme manual CISR14260: plant hire – HMRC
- How much do tradespeople cost in the UK in 2026? (landscaper and gardener rates, updated October 2026) – Checkatrade
This guide is general information, not legal, tax or financial advice. Rules and rates change, so check the linked GOV.UK pages for the current position.