Dry liner invoice template

How do dry liners usually invoice?

Dry liners work almost entirely for contractors and invoice measured quantities per square metre of partition, boarding and taping, usually fortnightly against the site measure. The contractor supplies the board, studs and tape, so invoices are labour only and CIS deductions apply to the whole amount. Domestic customers are rare, but a dry liner taking a loft or garage conversion prices it as a fixed sum including board.

Dry liners in this example give the customer 14 days to pay. Hourly rates run from £22 to £38. A full day is typically £190 to £300.

What should a dry liner put on an invoice?

Beyond the legal basics, dry liners should:

• Reference the plot numbers and the measure date so the surveyor can agree the quantity.
• Separate stud, board, and tape and joint rates; they are measured and priced differently.
• Record the names of gang members on the invoice if the contractor needs them for site records.
• Show the running total against the subcontract order value on each invoice.

Every UK invoice, whatever the trade, must also show:

• a unique, sequential invoice number
• your business name and address (and company number if you trade as a limited company)
• the client’s name and address
• the invoice date and, for VAT invoices, the date of supply if different
• a clear description of each item of work or goods
• the amount due and when it must be paid
• your VAT number, the VAT rate per line and the VAT total, if you are VAT registered

Do dry liners charge VAT?

Construction work for a contractor falls under CIS: the contractor deducts 20% (30% if you are not CIS registered) from the labour element before paying you, so show labour and materials on separate lines. If you are VAT registered and the contractor is too, the domestic reverse charge applies and you charge no VAT; write "Reverse charge: customer to account for VAT" on the invoice. Work for private householders is outside both rules. Below the £90,000 registration threshold you charge no VAT at all.

On the Flat Rate Scheme the sector for dry liners is usually “Labour-only building or construction services” at 14.5% of VAT-inclusive turnover, with a 1% discount in the first year of registration. If you spend little on goods you may be a limited cost trader and have to use 16.5% instead. The scheme suits businesses with few VAT-able costs; check it against the standard method with the VAT calculator before joining.