Plant operator invoice template: operated hire, fuel and CIS
A plant operator's invoice depends on three questions: are you supplying the machine, the operator, or both; do you own the machine or hire it in; and what's being built. Each changes the CIS deduction, and the last one can change the VAT. Here's how to invoice each case, with checked figures.
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Plant operator rates
There's no reliable, dated public source for self-employed plant operator rates or operated hire rates; published figures come mostly from agencies and hire firms and vary a lot by machine and region, so we don't quote one. For employed operatives, the CIJC Working Rule Agreement sets minimum hourly pay from 20 July 2026, from £13.18 for a general operative, through skill rates of £13.30 (Skill Rate 4) to £15.61 (Skill Rate 1) for specified skilled work. Those are employee minimums, not self-employed rates.
If you only supply yourself, work out a day rate with the day rate calculator. If you supply a machine too, price it as operated hire: your day rate, plus what the machine costs you per working day (finance or depreciation, insurance, servicing, wear parts), plus fuel if you're supplying it. State any minimum hire period, and how half days and standing time are charged, in your quote.
Three ways plant work is invoiced
| You supply | CIS? |
|---|---|
| Machine and operator (operated hire) | Yes. HMRC's manual CISR14260 says payments for plant hired with an operator are subject to CIS. |
| Operator only, driving the contractor's machine | Yes, it's your labour on construction work. Check your employment status too: if the contractor controls how, when and where you work like an employee, you may need to be on PAYE instead (use HMRC's employment status checker). |
| Machine only (dry hire) | No. Hire without an operator is outside CIS. So is delivering, repairing or maintaining plant without an operator. |
Delivering a machine by low-loader is delivery, and CIS 340 lists transport of materials from site to site on the public highway as excluded. If the low-loader charge is on an operated-hire invoice, though, it's a payment under a contract that includes construction work, and the contractor may treat the whole invoice as within CIS. Ask how they want it billed.
Your own machine vs one you hired in
This is the point that changes your pay. Under CISR14260, when you hire a machine from a third party to do the work, the hire cost and the fuel can be treated as materials, so CIS isn't deducted from them. When you own the machine, no notional deduction for plant hire is allowed: CIS is deducted from the machine charge as well as your labour. Fuel can still be treated as materials. HMRC says buying a machine on hire purchase counts as owning it, not hiring it.
Worked example: owned machine vs hired-in machine
Gary runs an excavator for a groundworks contractor on a commercial site for a week. He's CIS registered (20%) and not VAT registered. The rates are illustrations, not market figures.
Case A: Gary owns the excavator.
| Line | Qty | Rate | Amount |
|---|---|---|---|
| 8-tonne excavator with operator, plot drainage (operated hire) | 5 days | £420.00 | £2,100.00 |
| Diesel for the machine (receipts attached) | 1 | £286.40 | £286.40 |
| Total | £2,386.40 | ||
| CIS at 20% on £2,100.00 (fuel treated as materials) | −£420.00 | ||
| Paid to Gary | £1,966.40 |
Case B: Gary hires the excavator in from a plant hire firm for the week and charges his day rate separately.
| Line | Qty | Rate | Amount |
|---|---|---|---|
| Operator (labour) | 5 days | £200.00 | £1,000.00 |
| 8-tonne excavator hired in for this job (hire invoice attached) | 1 week | £550.00 | £550.00 |
| Diesel for the machine (receipts attached) | 1 | £120.00 | £120.00 |
| Total | £1,670.00 | ||
| CIS at 20% on £1,000.00 (hire and fuel treated as materials) | −£200.00 | ||
| Paid to Gary | £1,470.00 |
Check: Case A, 5 × £420 = £2,100, 20% is £420, and £2,386.40 − £420 = £1,966.40. Case B, 5 × £200 = £1,000, 20% is £200, and £1,670 − £200 = £1,470. In Case A the deduction is bigger because no part of an owned machine can be treated as materials. The deduction isn't lost: it counts towards your tax bill, and any overpayment comes back after the tax year.
VAT
- If you're VAT registered, operated plant hire to a VAT and CIS-registered contractor on standard-rated work is normally under the domestic reverse charge: no VAT added, the reverse charge wording, and the VAT shown for information.
- New build housing: HMRC's reverse charge guide says the supply of operated plant used on new build housing developments is zero rated and not subject to the reverse charge. Say which site it is on the invoice.
- Dry hire is a normal standard-rated supply, outside the reverse charge because it isn't construction work for CIS.
Common mistakes
- Expecting your own machine (or one on hire purchase) to be treated as materials. Only plant hired in from a third party can be.
- Forgetting to show fuel on its own line, so CIS is taken from it.
- Letting CIS come off a dry hire invoice. Hire without an operator is outside CIS.
- Charging 20% VAT, or reverse charging, operated plant on a new build housing site that should be zero rated.
- No minimum hire or standing time terms, then arguing about a rained-off half day.
Free plant operator invoice template
For operated hire and operator-only work, download the free CIS invoice template (PDF or Excel), with the machine, fuel and any hired-in plant on separate lines. For dry hire, use the general invoice template (PDF, Word or Excel). Neither is plant-specific. See CIS and reverse charge wording on the sample invoice. If CIS is taken 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
Most plant work is for the groundworker or the landscaper, and the CIS treatment of scaffolding follows the same plant rules (see the scaffolder guide). For what else counts as materials, read what counts as materials under CIS. 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
Is plant hire subject to CIS?
Plant hired with an operator is subject to CIS. Plant hired without an operator (dry hire) is outside CIS.
Can my own machine be treated as materials for CIS?
No. Only plant you hired in from a third party for the job can be treated as materials. Fuel for the machine can still be treated as materials, even if you own it. A machine on hire purchase counts as owned.
Is operated plant hire zero rated on new build housing?
Yes. HMRC's reverse charge guide says operated plant or machinery used on new build housing developments is zero rated and not subject to the reverse charge.
Is a low-loader delivery charge covered by CIS?
Transport from site to site on the public highway is excluded from CIS on its own. On an operated-hire invoice it's part of a contract that includes construction work, so agree with the contractor how to show it.
Sources
- Construction Industry Scheme manual CISR14260: plant hire – HMRC
- CIS 340: guide for contractors and subcontractors (sections 3.11 to 3.14 and Appendix C) – GOV.UK
- VAT reverse charge technical guide (operated plant on new build housing) – GOV.UK
- Check employment status for tax – GOV.UK
- New CIJC pay rates from 20 July 2026 – NASC
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.