Source: https://www.quantsurv.com/library/bill-of-quantities-example
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Content reviewed: 2026-10-14

# What does a bill of quantities look like?

A bill of quantities describes and measures work so it can be priced on a clear basis. Its descriptions matter as much as its arithmetic.

by [Jack Butler-Kettle](<https://www.quantsurv.com/about#jack-butler-kettle>) · About 5 min readShare

## The answer

A bill of quantities combines descriptions of work with units and quantities. A priced bill adds rates and amounts.

Its contractual effect depends on the contract. It does not automatically guarantee quantities or make every omission payable as extra work.

## What the columns mean

An item reference identifies the line. The description defines the work being priced. The unit states the measurement basis, such as metres, square metres or number.

Quantity multiplied by rate gives the item amount. A rate needs to cover the work described, including the stated inclusions.

A short description such as wall can conceal different materials, thicknesses and finishes. Reference the specification where needed.

Scroll across to read all columns.

Illustrative priced items, not market rates
| Item | Unit | Quantity | Rate | Amount |
| --- | --- | --- | --- | --- |
| Defined finish A | m² | 80 | £25 | £2,000 |
| Defined finish B | m² | 20 | £40 | £800 |
| Two-item total |  |  |  | £2,800 |

## State how the work was measured

Identify the drawings, revisions and measurement rules. Record assumptions about incomplete details and any work excluded from the measurement.

The [RICS New Rules of Measurement](<https://www.rics.org/profession-standards/rics-standards-and-guidance/sector-standards/construction-standards/nrm>) include NRM 2 for detailed measurement of building works. The applicable method still needs to be agreed.

Our [Quantity take-off and bill of quantities preparation](<https://www.quantsurv.com/quantity-surveying?service=%2Fquantity-surveying%2Fmeasurement-bills-of-quantities#client-types>) establishes the document type and measurement basis before work starts.

## Take-off, BOQ or schedule of work?

A take-off records quantities measured from information. A bill structures measured work for pricing. A schedule of work describes the work, sometimes with fewer measured quantities.

These labels do not establish completeness. Check whether the document includes preliminaries, temporary works, attendances and other project-specific requirements.

A spreadsheet template can organise a bill, but it cannot decide scope or supply missing design information.

A BOQ is useful when consistent measured quantities will improve tendering or commercial control. It is not essential for every small job.

A defined [schedule of works](<https://www.quantsurv.com/library/schedule-of-works>) may be proportionate for a small refurbishment. Complex or repeated trade work may need a measured bill.

## Check before using the bill

Check units, duplicate items, omitted areas and the drawing issue. Reconcile subtotals and distinguish provisional quantities or allowances.

Record how design revisions will be measured and priced. For tendering, issue the same basis to each bidder and track later clarifications.

For changes during delivery, the contract determines the valuation method. An existing bill rate may be relevant without automatically being the correct rate.

## What to send for a measurement quote

Identify the drawings and revisions, specification, trades and required output. State whether you need unpriced quantities, a bill for tendering or a priced estimate.

Explain the measurement rules and deadline, or ask for these to be agreed. Include known gaps and any required breakdown by building, floor or work package.

A [fixed-fee measured work package](<https://www.quantsurv.com/quantity-surveying?service=%2Fquantity-surveying%2Fmeasurement-bills-of-quantities#client-types>) covers an agreed document issue and output. Revised drawings and additional trades need an agreed scope change.

Provide scaled drawings, revision dates, specification, package boundaries and the intended use. Identify whether the deliverable must be measured only or also priced.

A measurement instruction does not supply missing design or establish contractual quantities without checking the agreed documents.

## Example

### The facts

A fictional measurement contains 100 m² of finish A. The current drawing replaces 20 m² with finish B.

### What happens

1.  The QS removes 20 m² from finish A, leaving 80 m². Keeping the original 100 m² would double count the changed area.
    
2.  At the illustrative rates, finish A is 80 × £25 = £2,000. Finish B is 20 × £40 = £800.
    
3.  The revised total is £2,800 against £2,500 previously. The net difference is £300 on this simplified basis.
    

### What this shows

The record explains both the changed quantity and the £300 difference. Actual entitlement and valuation depend on the contract and complete scope.

### Measurement take-off sheet

State the measurement rules and units. Use positive deductions for openings and check each measured area against the correct drawing revision.

[Download blank Excel workbook](<https://www.quantsurv.com/downloads/library/measurement-take-off-sheet.xlsx>)

Free blank template for your own project. The completed example is shown below. No email address required.

View the completed example

Completed fictional example

Westhaven refurbishment · 14 October 2026 · Version 1.0

#### Measurement take-off sheet

Scroll across if needed to read the whole record. A dash means no value has been entered.

Measurement take-off sheet: completed fictional example
| Item / drawing | Description | Length (m) | Height (m) | Number | Deduction (m²) | Net area (m²) | Measurement note |
| --- | --- | --- | --- | --- | --- | --- | --- |
| M-01 / P-104 C | Partition run A | 10 | 3 | 2 | 4 | 56 | Two faces; 4 m² door openings deducted |
| M-02 / P-104 C | Partition run B | 8 | 3 | 1 | 0 | 24 | One measured face; no openings |

Example net areas are 56 m² and 24 m², total 80 m². Confirm whether your pricing item measures one face, both faces or another stated basis.

### Bill of quantities template

Link quantities to the take-off and state the specification and measurement basis. Keep provisional items and exclusions identifiable.

[Download blank Excel workbook](<https://www.quantsurv.com/downloads/library/bill-of-quantities-template.xlsx>)

Free blank template for your own project. The completed example is shown below. No email address required.

View the completed example

Completed fictional example

Westhaven refurbishment · 14 October 2026 · Version 1.0

#### Bill of quantities template

Scroll across if needed to read the whole record. A dash means no value has been entered.

Bill of quantities template: completed fictional example
| Item | Description / specification | Quantity | Unit | Rate (£) | Amount (£) | Measurement source |
| --- | --- | --- | --- | --- | --- | --- |
| 01 | Partition finish to specification F-01 | 80 | m² | £25.00 | £2,000.00 | Take-off M-01 and M-02 |
| 02 | Special finish to specification F-02 | 20 | m² | £40.00 | £800.00 | Take-off M-03 |

Example measured total £2,800 excluding VAT. These are teaching rates, not a market price recommendation.

## Sources

1.  [RICS NRM: New Rules of Measurement](<https://www.rics.org/profession-standards/rics-standards-and-guidance/sector-standards/construction-standards/nrm>). RICS.

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