A Bill of Quantities, often called a BOQ or BoQ, is a structured document listing the measured work required for a construction project.
For UK builders and contractors, a clear BOQ can support tender pricing, subcontract enquiries, procurement, valuations and cost control. It provides a consistent basis for pricing the same scope of work.
This guide explains what a BOQ includes, how it is prepared and how a typical document may be structured.
WHAT IS A BILL OF QUANTITIES?
A Bill of Quantities is a measured schedule of construction work. It normally includes:
- Item references
- Work descriptions
- Units of measurement
- Measured quantities
- Rates
- Line totals
- Section subtotals
- Project summary totals
The document is prepared from the available drawings, specifications, schedules and tender information. Depending on the project, the measurement may follow the principles of the RICS New Rules of Measurement, including NRM2 for building works.
The BOQ gives contractors a common pricing document. Each tenderer can enter rates against the same descriptions and quantities.
This makes tender returns easier to review and compare.
You can read more about our Bills of Quantities service for UK builders and contractors.
WHAT A BOQ IS NOT
Several construction documents are related to a BOQ but serve different purposes.
A BOQ Is Not the Same as a Construction Estimate
A BOQ sets out the measured work. It may be issued without rates so that a contractor can price it.
A construction estimate applies costs to the measured work. It may include:
- Labour
- Materials
- Plant
- Subcontractor costs
- Preliminaries
- Overheads
- Profit
- Allowances
A BOQ can therefore form part of a wider construction estimate.
A BOQ Is Not the Same as a Quantity Take-Off
A quantity take-off is the measurement process. It identifies quantities from drawings and specifications.
The BOQ is the structured document produced from that measurement. It converts the measured information into clear, priceable work items.
A BOQ Is Not a Specification
A specification explains the required standards, materials, workmanship and performance.
A BOQ describes and measures the work. It should align with the specification but does not replace it.
Where information is incomplete, assumptions and clarifications should be recorded. A BOQ should not present uncertain information as confirmed scope.
WHO USES A BILL OF QUANTITIES?
BOQs are used by several parties during tendering and construction.
Main Contractors
Main contractors use BOQs to:
- Price tenders against a defined scope
- Organise internal cost build-ups
- Issue sections to subcontractors
- Compare supplier quotations
- Identify high-value work packages
- Support tender adjudication
Subcontractors
Subcontractors may receive relevant BOQ sections for groundworks, roofing, mechanical services, electrical work, drylining or other trade packages.
A defined quantity and description helps the subcontractor price the same work as other tenderers.
Clients and Developers
Clients can use a BOQ to review tender returns and understand how the overall price is distributed across different work sections.
It can also support budget review and cost reporting.
Quantity Surveyors and Commercial Teams
Quantity surveyors use BOQs for tender analysis, valuations, variations and cost control.
The document can remain useful after the tender stage, particularly where the contract or procurement process uses measured quantities.
A BOQ is more likely to be required on larger, formal or traditionally procured projects. It may also be appropriate for smaller projects where the parties need a clear basis for tender comparison.
HOW IS A BOQ BUILT?
A professional BOQ is prepared through a structured measurement process.

1. Review the Project Documents
The estimator or quantity surveyor reviews:
- Architectural drawings
- Structural drawings
- Specifications
- Room and finish schedules
- Door and window schedules
- Civil engineering information
- Mechanical and electrical information
- Tender instructions
- Scope documents
- Existing schedules or BOQs
The review confirms what information is available and identifies gaps that may affect measurement.
2. Confirm the Scope
The scope should be confirmed before detailed measurement begins.
This may include confirming:
- The buildings or areas included
- Trade packages required
- Enabling works
- Demolition and alterations
- External works
- Services
- Client-supplied items
- Provisional sums
- Exclusions and assumptions
3. Complete the Quantity Take-Off
The drawings are digitally measured to identify lengths, areas, volumes and item counts.
Examples include:
- Excavation volumes
- Concrete quantities
- Brickwork and blockwork areas
- Roof areas
- Floor finishes
- Door and window quantities
- Drainage runs
- Sanitaryware items
- External paving
The measurements are then checked and grouped into logical work sections.
4. Compile the BOQ
The measured information is converted into clearly described BOQ items.
Each item should be sufficiently clear for a contractor, supplier or subcontractor to understand what is included.
5. Check and Present the Document
The completed document should be reviewed for:
- Missing items
- Duplicate items
- Incorrect units
- Arithmetic errors
- Inconsistent descriptions
- Scope gaps
- Unclear allowances
- Alignment with the drawings and specification
SAMPLE BOQ STRUCTURE FOR A UK PROJECT
The exact structure depends on the project and measurement requirements. However, a typical residential or small commercial BOQ may include the following sections.

1. Preliminaries
Typical items include:
- Site establishment
- Welfare facilities
- Site security
- Temporary services
- Site management
- Health and safety requirements
- Scaffolding
- Insurances
- Protection and cleaning
- Temporary works
- Waste management
2. Substructure
This section may include:
- Site clearance
- Excavation
- Disposal of excavated material
- Foundations
- Ground beams
- Concrete
- Reinforcement
- Below-ground drainage
- Damp-proof courses
- Ground floor construction
- Insulation below floors
3. Superstructure
Typical items include:
- Structural frame
- External walls
- Internal walls
- Blockwork
- Brickwork
- Upper floors
- Roof structure
- Roof coverings
- Roof insulation
- Stairs
- Windows
- External doors
4. Internal Finishes and Fittings
This may include:
- Internal partitions
- Plasterboard
- Plaster finishes
- Floor finishes
- Wall tiling
- Suspended ceilings
- Decoration
- Ironmongery
- Kitchen fittings
- Sanitary fittings
5. External Works
Common items include:
- External drainage
- Paths and paving
- Driveways
- Patios
- Fencing
- Gates
- Retaining walls
- Landscaping
- External lighting
- Site boundaries
6. Services
Depending on the project, services may include:
- Plumbing
- Heating
- Ventilation
- Electrical installations
- Fire detection
- Data and communications
- Mechanical services
- External utilities
- Testing and commissioning
7. Provisional Sums and Allowances
Provisional sums are allowances for work that cannot yet be fully measured or defined.
Examples may include:
- Ground conditions
- Specialist works
- Utility connections
- Landscaping design
- Remedial works
- Unconfirmed client selections
Prime cost items may also be included for items such as sanitaryware, kitchen equipment or specialist finishes where the final selection is not confirmed.
The basis of each allowance should be explained.
8. Dayworks
A daywork schedule sets out rates for work instructed on a time and materials basis.
It may include:
- Skilled labour
- General labour
- Plant
- Materials
- Small tools
- Transport
- Specialist personnel
9. Overheads and Profit
The BOQ may include separate entries for:
- Site overheads
- Head office overheads
- Contractor’s profit
- Design or management costs
- Other agreed commercial additions
The treatment of overheads and profit depends on the tender instructions and procurement arrangement.
SAMPLE BOQ LINE ITEM FORMAT
A typical BOQ schedule may use the following columns:
| Ref | Description | Unit | Quantity | Rate (£) | Total (£) |
|---|---|---|---|---|---|
| A.1.1 | Excavate trench foundations in ordinary ground and remove surplus material | m³ | 45.00 | – | – |
| A.1.2 | Concrete strip foundations, including placing and compacting | m³ | 18.00 | – | – |
| A.1.3 | Engineering brickwork below damp-proof course | m² | 38.00 | – | – |
| A.1.4 | Damp-proof membrane to ground floor areas, including laps and joints | m² | 85.00 | – | – |
The description, unit and quantity must relate to one another. A contractor should be able to understand the work without repeatedly interpreting the drawings.
You can also download a sample BOQ workbook to review a practical Excel layout.
WHY MEASUREMENT, DESCRIPTIONS AND UNITS MATTER
Clear measurement supports fair tender comparison.
If one contractor prices 100 square metres and another assumes 100 linear metres, their tender returns cannot be compared meaningfully.
Clear descriptions also reduce the risk of different interpretations. A useful description may identify:
- Material
- Thickness
- Size
- Location
- Finish
- Installation requirement
- Associated accessories
- Testing or commissioning
Poor BOQs can create several problems:
- Missing work items
- Inconsistent units
- Unclear descriptions
- Duplicated scope
- Gaps between trades
- Unpriced obligations
- Incorrect allowances
- Tender qualifications
- Claims and variations
- Margin loss
A systematic BOQ does not remove every project risk. It does provide a clearer record of what was measured, what was assumed and what remains to be confirmed.
HOW ESTIMATE EXACT PREPARES A BESPOKE BOQ
Estimate Exact prepares BOQs for UK builders, contractors, subcontractors, developers and construction professionals.
Our process is structured around your project requirements.
We Review Your Documents
We review the drawings, specifications, schedules and tender information supplied.
We Confirm the Scope
We clarify the required work sections, format, measurement approach, exclusions and assumptions.
We Complete the Measured Take-Off
Our in-house estimators measure the works from the available information. We do not rely on generic templates or outsource the work to external agencies.
We Prepare the BOQ
The completed document can include structured descriptions, units, quantities, pricing columns, preliminaries, allowances, provisional sums, assumptions and clarifications.
We Add Pricing Where Required
If you need a priced estimate as well as an unpriced BOQ, we can include labour, materials, plant, subcontractor costs and appropriate live supplier pricing.
The final document is professionally presented and suitable for tendering, subcontract enquiries, budgeting or project cost control.
FIXED-FEE PRICING AND AGREED DELIVERY
The fee depends on the project size, complexity, information available and required output.
After reviewing your documents, we confirm:
- The agreed scope
- The fixed fee
- The expected delivery date
- The format of the completed documents
- Any assumptions or information requirements
This gives you a clear position before work begins.
FREQUENTLY ASKED QUESTIONS
Can you prepare an unpriced BOQ?
Yes. We can provide a measured BOQ ready for your own estimator or commercial team to price.
Can you price the BOQ as well?
Yes. We can combine the BOQ with a full construction estimate covering labour, materials, plant and subcontractor costs.
Can you measure one trade package only?
Yes. We can prepare quantity take-offs or BOQs for individual packages, including groundworks, roofing, carpentry, finishes, plumbing and electrical works.
Do you use NRM2?
Yes, where appropriate to the project. The format can also be adapted to suit the tender requirements and your preferred commercial structure.
What information do you need?
Ideally, send architectural and structural drawings, specifications, schedules, tender documents and any existing scope information.
If information is incomplete, we can identify assumptions and clarifications where sufficient information is available.
Do you support contractors throughout the UK?
Yes. Our remote estimating service supports UK builders, contractors and construction professionals.
READY TO REQUEST A BOQ?
Send us your drawings, specifications and tender documents. We will review the requirements and provide a clear fixed quotation with an agreed delivery date.
For a measured BOQ, quantity take-off or outsourced construction estimating service, contact Estimate Exact to discuss your project.
You can also submit your drawings through our Bills of Quantities service.