The idea behind this is to warm the floor during cold months, along the path of kitchen cabinet.
I've got a tiled kitchen floor, on concrete - can't say I've ever noticed the floor being too cold to stand on.
But then I don't go barefoot in there - do you?
You're thinking about doing something which will not be cheap and will be disruptive (assuming you don't want an unreliable and illegal job) - are you
sure you need it?
The kitchen is flat floor so no step.
Not yet.
But after you've added insulation?
Have not bought the heating mat yet, so don't have instructions.
OK, but you need to look at likely requirements for insulation and think what you'd do, particularly regarding Part L compliance. Approved Document L1B will tell you what K value you need to achieve. Major insulation manufacturers such as Kingspan, Celotex, Knauf etc will probably have guides to which of their products are suitable for UFH, and what construction method you'll need to put tiles on top, e.g. a screed layer.
All of that will need to be detailed in your application for Building Regulations approval, as will the electrical aspects.