Davis Langdon-Spon's Architects' and Builders' Price, Book 2011 -Taylor

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SponsArchitects

and BuildersPrice Book

2011

SponsArchitects

and BuildersPrice Book

Edited by

DAVIS LANGDON LLP

2011

One hundred and thirty-sixth edition

First edition 1873One hundred and thirty-sixth edition published 2011by Spon Press2 Park Square, Milton Park, Abingdon, Oxon, OX14 4RN

Simultaneously published in the USA and Canadaby Spon Press270 Madison Avenue, New York, NY 10016

Spon Press is an imprint of the Taylor & Francis Group, an informa business

2011 Spon Press

The right of Davis Langdon to be identied as the Author of this Work has been asserted by themin accordance with the Copyright, Designs and Patents Act 1988

Typeset in Arial by Spon Press

Printed and bound in Great Britain byTJ International Ltd, Padstow, Cornwall

All rights reserved. No part of this book may be reprinted or reproduced or utilised in any form or byany electronic, mechanical, or other means, now known or hereafter invented, includingphotocopying and recording, or in any information storage or retrieval system, without permissionin writing from the publishers.

The publisher makes no representation, express or implied, with regard to the accuracy of theinformation contained in this book and cannot accept legal responsibility or liability for any errors oromissions that may be made.

British Library Cataloguing in Publication DataA catalogue record for this book is available from the British Library

ISBN 13: 978-0-415-58845-4 (hardback)ISBN 13: 978-0-203-84612-4 (ebook)

ISSN: 0306-3046

Contents

page

Preface to the One Hundred and Thirty-Sixth Edition ixAcknowledgements xiHow to use this Book xxix

PART 1: GENERALCapital Allowances 3Value Added Tax 11The Aggregates Levy 19Land Remediation 23The Landll Tax 33Property Insurance 35

PART 2: APPROXIMATE ESTIMATINGBuilding Costs Indices and Tender Price Indices and Location Factors 39Building Prices per Square Metre 45Building Prices per Functional Unit 55Building Cost Models 59

Land Remediation 60Distribution Centre 62Small Industrial Unit 67Central London Ofces 69Sustainable Ofce Refurbishment 76Mixed Use City Centre Scheme 80Supermarket 87Health Centre 94Swimming Pool with Dry Sports Facility 99Regional Stadium 105Primary School Extension 110School Refurbishment 114Apartments 118Hotel 127

Approximate Estimating Rates 1331 Substructure 1342A Frame and 2B Upper Floors 1372C Roof 1402D Stairs 1432E External Walls 1452F Windows and External Doors 1482G Internal Walls, Partitions and Doors 1503A Wall Finishes 1523B Floor Finishes 1533C Ceiling Finishes 155

4A Fittings and Furnishings 1565A Sanitary and Disposal Installations 1575D Water Installations 1585F Heating, Air Conditioning and Ventilation 1585H Electrical Installations 1595I Gas Installations 1615J Lift and Conveyor Installations 1615K Protective Installations 1625L Communication Installations 1625M Special Installations 1635N General BWIC with Services 1636A Site Work 1636B Drainage 1676C External Services 169

PART 3: RATES OF WAGESRates of Wages 171Building Industry England, Wales and Scotland 171Building and Allied Trades Joint Industrial Council 172Road Haulage Workers Employed in the Building Industry 173Plumbing and Mechanical Engineering Services Industry 174Labour rate calculations 177Preliminaries calculation example 185

PART 4: PRICES FOR MEASURED WORKS MAJOR WORKSIntroduction 201

D Groundwork 202E In situ concrete/Large precast concrete 220F Masonry 246G Structural/Carcassing metal/Timber 280H Cladding/Covering 301J Waterproong 342K Linings/Sheathing/Dry partitioning 354L Windows/Doors/Stairs 380M Surface nishes 415N Furniture/Equipment 452P Building fabric sundries 466Q Paving/Planting/Fencing/Site furniture 493R Disposal systems 509S Piped supply systems 546T Mechanical heating/Cooling/Refrigeration Systems 554V Electrical systems 556W Security systems 558

PART 5: PRICES FOR MEASURED WORKS MINOR WORKSIntroduction 559

C Demolition/Alteration/Renovation 560D Groundwork 585E In situ concrete/Large precast concrete 600F Masonry 626G Structural/Carcassing metal/Timber 661H Cladding/Covering 680J Waterproong 720K Linings/Sheathing/Dry partitioning 732L Windows/Doors/Stairs 759

page

vi Contents

M Surface nishes 794N Furniture/Equipment 833P Building fabric sundries 847Q Paving/Planting/Fencing/Site furniture 874R Disposal systems 890S Piped supply systems 927T Mechanical heating/Cooling/Refrigeration Systems 935V Electrical systems 938W Security systems 940

PART 6: FEES FOR PROFESSIONAL SERVICESIntroduction 941Architects' Fees 943Quantity Surveyors' Fees 945Consulting Engineers' Fees 977The Town and Country Planning Fees Regulations 2008 981The Building (Local Authority Charges) Regulations 1998 982

PART 7: DAYWORK AND PRIME COSTStandard industry daywork allowances 985

PART 8: USEFUL ADDRESSES FOR FURTHER INFORMATIONUseful Addresses for Further Information 1015

PART 9: TABLES AND MEMORANDAConversion Tables 1033Formulae 1035Design Loadings for Buildings 1036Planning Parameters 1044Sound Insulation 1063Thermal Insulation 1064Typical Constructions Meeting Thermal Requirements 1065Weights of Various Materials 1067Memoranda for Each Trade 1068

Index 1103

page

Contents vii

To Order: Tel: +44 (0) 1235 400524 Fax: +44 (0) 1235 400525 or Post: Taylor and Francis Customer Services, Bookpoint Ltd, Unit T1, 200 Milton Park, Abingdon, Oxon, OX14 4SB Email: [email protected] complete listing of all our books is on: www.sponpress.com

Spons Architects and Builders Price Book 2011

DAVIS LANGDON

The most detailed, professionally relevant source of UK construction price information currently available anywhere.

New Measured Works items include bio diverse roofs; Clayboard void formers; re resisting glass blocks; more UPVC window options; glazing; insulating panels; more internal door options; blister tactile paving; Metsec SFS framing; Ecosil paint. Approximate Estimating items include lift pits; Corium brick tiles; solar hot water; photovoltaic cells; and polished plaster. New elemental building cost models are added on land remediation; school refurbishment; and ofce refurbishment.

Hbk & electronic package*: 1000pp approx.: 978-0-415-58845-4

electronic package only: 978-0-203-84612-4 (inc. sales tax where appropriate)

Spons Mechanical and Electrical Services Price Book 2011

DAVIS LANGDON ENGINEERING SERVICES

Still the only comprehensive and up to date annual services engineering price book available for the UK. This year the information on energy has been reworked, along with additional engineering design details and more design schematics.

Hbk & electronic package*:640pp approx.: 978-0-415-58851-5

electronic package only:978-0-203-84609-4 (inc. sales tax where appropriate)

Spons External Works and Landscape Price Book 2011

DAVIS LANGDON

The only comprehensive source of information for detailed external works and landscape costs.

This year provides a number of new Major Works items: a priced preliminary section A, as NBC layout, Klargester petrol interceptors, Terravent soil decompaction, bespoke steel edging and green walls. And Minor Works items: garden lighting infrastructure and low voltage lighting, as well as green walls and Terravent soil decompaction ...and lots of new approximate estimate items.



Spons Civil Engineering and Highway Works Price Book 2011

DAVIS LANGDON

Materials prices are still rising quickly, and tender prices are falling Assumptions on overheads and prots and preliminaries have been kept low. Several items, for example bridge bearing prices, have been signicantly revised.



SPONS PRICE BOOKS 2011

*Receive our eBook free when you order any hard copy Spon 2011 Price Book, with free estimating software to help you produce tender documents, customise data, perform word searches and simple calculations. Or buy just the ebook, with free estimating software. Visit www.pricebooks.co.uk

Preface to the One Hundred andThirty-Sixth Edition

Recent construction activity trendsFollowing six consecutive quarters of falling prices in which the cost of construction dropped 17% from the pricepeak in the second quarter of 2008, the trend came to a halt in the rst quarter of 2010 when average prices edgedup a little. Analysis of tenders received by Davis Langdon in the rst three months of 2010 has shown that priceswere 0.5% higher than in the last quarter of 2009.

PricesThe price level of Spons A&B 2010 has been indexed at 468; a reduction of 8% from the 2010 book index of 509.Readers of Spons A&B are reminded that Spon is the only known price book in which key rates are checkedagainst current tender prices.

Key changes

Building, mechanical and electrical cost indices saw substantial increases over the last year (though tenderprices have fallen)

Most ination measures peaked around July last year Falling fuel prices should ease industrys input costs Very different ination trends between mechanical and electrical services materials

Construction prices edged up in the rst quarter of 2010 as some materials prices reinforcement, timber andaggregates in particularly rose, and some contractors found it impossible not to pass on some of those increases,having trimmed their labour costs, their preliminaries and their overheads and prot so drastically over the past 18months.

Construction prices over the year ahead could be volatile, with prices on some schemes hardening while otherscontinue to fall. There may be a battle between estimators having to reect higher materials prices and directorstrimming tenders to secure workload. Our forecast for the year ahead is that prices will move in the range of 3% to+2%, a wide range but indicative of the project specics that may dictate how things change

However, if new construction orders do not increase, then the tendering environment will become ever more competitiveand 2010 will be a year when risingmaterials prices particularly steel will vie with the need to secure work to survive.Projects with a high degree of steel content steel and concrete frames may well see prices higher by the year.

This editionFuture measurement changes

Last year saw the ofcial publication of the rst volume of the RICS New Rules of Measurement (NRM). This initialvolume, 'Order of cost estimating and elemental cost planning', provides guidance on the quantication of buildingworks for the purpose of preparing cost estimates and cost plans. In addition, it directs how to quantify other factorsincluding preliminaries, overheads and prot, project team and design team fees, risk allowances and ination. Thisedition of the book is still based on the previous method of measurement and there is no immediate plan to changeto the new rules of measurement. However, it is something that the authors will continue to review.

Prots and OverheadsThe 2011 edition includes a 2.5% mark-up for main contractors overheads and prot in the Measured Major Workssection and a 3.5% mark-up for overheads and prot in the Measured Minor Works section.

PreliminariesThere are signs that preliminaries costs are beginning to soften, but they still typically range from 10% to 13%, andsometimes, even lower. We have set our example provision for preliminaries at +11%.

Prices included within this edition do not include for VAT, which must be added if appropriate.

Part 1: General

This section contains advice on various construction specialisms; capital allowances, legislation, taxes, insurancesand levies.

Part 2: Approximate Estimating

This section contains the Building Cost and Tender Price Indices, information on regional price variations, pricesper functional unit and square metre for various types of buildings, building cost models and approximate estimat-ing rates.

Parts 3 & 4: Prices for Measured Work

These sections contain Prices for Measured Work Major Works, and Prices for Measured Work Minor Works(on coloured paper). All prices in Parts 3 & 4 exclude the main contractors preliminaries costs.

Part 5: Professional Fees

This section contains Fees for Professional Services.

Part 6: Rates of Wages

This section includes authorized wage agreements applicable to the Building and associated industries.

Part 7: Daywork

This section contains Daywork and Prime Cost allowances issued by the Royal Institute of Chartered Surveyors.

Part 8: Tables and Memoranda

This section contains general formulae, weights and quantities of materials, other design criteria and useful mem-oranda associated with each trade.

Part 9: Useful addresses

A list of useful trade associations, professional bodies contact details.

While every effort is made to ensure the accuracy of the information given in this publication, neither the Editors norPublishers in any way accept liability for loss of any kind resulting from the use of such information

DAVIS LANGDON LLPMidCity Place

71 High HolbornLondon WC1V 6QS

x Preface

Acknowledgements

AcodrainACO Business ParkHitchin RoadSheffordBedfordshireSG17 5TETel: 01462 816666Fax: 01462 [email protected] channels

All Eco Energy Ltd96, Knightsbridge RoadSolihullB92 8RDTel: 0121 742 4844Fax:[email protected] energy

Allgood PLC297, Euston RoadLondonNW1 3AQTel: 0207 387 9951Fax: 0207 380 [email protected]

Altro FloorsWorks RoadLetchworthHertfordshireSG6 1NWTel: 0870 6065432 / 01462 707600Fax: 0870 5113388 / 01462 [email protected] coverings

Alumasc Exterior Building Products LtdWhite House WorksBold RoadSuttonSt HelensWA9 4JGTel: 01744 648400Fax: 01744 648401info@alumasc-exteriors.co.ukwww.alumasc-exteriors.co.ukAluminium rainwater goods

Alumasc Interior Building Products LtdHaleseld 19TelfordShropshireTF7 4QTTel: 01952 580590Fax: 01952 [email protected] trunking and casings

Amwell Systems LtdBuntingford Business ParkBaldock RoadBuntingfordHertfordshireSG9 9ERTel: 01763 276200Fax: 01763 [email protected] cubicles

Ancon Building ProductsPresident WayPresident ParkShefeldS4 7URTel: 0114 275 5224Fax: 0114 276 [email protected] anchors, cramps, ties etc

Andrews Marble Tiles324-330, Meanwood RoadLeedsYorkshireLS7 2JETel: 0113 262 4751Fax: 0113 239 [email protected] and wall tiles

Armitage Shanks GroupArmitageRugeleyStaffordshireWS15 4BTTel: 01543 490253Fax: 01543 491677arm-idealinfo@idealstandard.comwww.armitage-shanks.co.ukSanitary ttings

Armstrong Floor Products UK LtdCustomer Service CentreFleck WayTeeside Industrial EstateThornaby on TeesClevelandTS17 9JTTel: 01642 768660Fax: 01642 768822commercial_uk@armstrong.comwww.armstrong-ooring.co.ukFlooring products

Astec Projects LtdAstec House187-189, Kings RoadReadingBerksRG1 4EXTel: 0118 958 1333Fax: 0118 958 [email protected] ceiling systems

B R Hodgson LtdAbility House121, Brooker RoadWaltham AbbeyEssexEN9 1JHTel: 01992 766 777Fax: 01992 766 [email protected] and plasterboarding items

Bison Concrete Products LtdMillenium CourtFirst Avenue Centrum 100Burton-upon-TrentDE14 2WRTel: 01283 495000Fax: 01283 [email protected] concrete oors

Bolton Gate CoWaterloo StreetBoltonLancashireBL1 2SPTel: 01204 871000Fax: 01204 [email protected] shutter doors

xii Acknowledgements

Bonar Floors NuwayHigh Holborn RoadRipleyDerbyshireDE5 3NTTel: 01773 744 121Fax: 01773 744 [email protected] and matwells

Bradstone Structural SalesNorth End Farm WorksAshton KeynesWiltshireSN6 6QXTel: 01285 646 884Fax: 01285 646 891bradstone-structural@aggregate.comwww.bradstone-structural.comWalling, dressings and other products

BRC Special ProductsCarver RoadAstonelds Industrial EstateStaffordshireST16 3BPTel: 01785 222288Fax: 01785 240029www.brc-special-products.co.ukwww.brc-uk.co.ukBrick reinforcement

Briggs AmascoAmasco House101 Powke LaneCradley HeathWest MidlandsB64 5PXTel: 0121 502 9600Fax: 0121 502 [email protected] coverings

British Gypsum LtdPandy LaneBarrow-upon-SoarLoughboroughLeicestershireLE12 8GBTel: 01509 817 200Fax: 01509 817 20059bgtechnical.enquiries@bpb.comwww.british-gypsum.comPlasterboard and plaster products

Building InnovationUnit 4The Cobalt CentreKineton RoadSouthamWarwickshireCV47 0ALTel: 01926 815008Fax: 01926 815018info@building-innovation.co.ukwww.building-innovation.co.ukTapered insulation

Burlington Slate LtdCavendish HouseKirby-in-FurnessCumbriaLA17 7UNTel: 01229 889 681Fax: 01229 889 466sales@burlingtonstone.co.ukwww.burlingtonstone.co.ukWestmoreland Slating

Catnic LtdPontypandy Industrial EstateCaerphillyMid GlamorganCF83 3GLTel: 02920 337900Fax: 02920 867797www.catnic.comSteel lintels

Acknowledgements xiii

Cavity Trays LtdAdministration CentreLufton Trading EstateYeovilSomersetBA22 8HUTel: 01935 474769Fax: 01935 [email protected] trays, closers and associated products

Cementation Foundations Skansa LtdMaple Cross HouseDenham WayMaple CrossRickmansworthHertfordshireWD3 2SWTel: 01923 423100Fax: 01923 777834cementation.foundations@skanska.co.ukwww.skanska.co.ukPiling systems

Clement Windows Group LtdClement HouseWeydown Industrial EstateHaslemereSurreyGU27 1HRTel: 01428 643393Fax: 01428 [email protected] windows

Colour Centre29a, Offord RoadLondonN1 1AETel: 0207 609 1164Fax: 0207 700 1345www.colourcentre.comPaints, varnishes and stains

Cordek LtdSpring Copse Business ParkSlinfoldWest SussexRH13 7SZTel: 01403 799600Fax: 01403 [email protected] moulds; Claymaster

Corus UK LtdPO Box 1Brigg RoadScunthorpeNorth LincolnshireDN16 1BPTel: 01704 404 040Fax: 01704 405 600www.corusgroup.comStructural steelwork

Cox Building ProductsUnit 1Shaw RoadBushburyWolverhamptonWV10 9LATel: 01902 371800Fax: 01902 [email protected]

CPM-GroupMells RoadMellsFromeBA11 3PDTel: 0117 981 2791Fax: 0117 814 [email protected] pipes etc.

xiv Acknowledgements

Custom Metal FabricationsCentral WayFelthamMiddlesexTW14 0XJTel: 0208 844 0940Fax: 0208 751 [email protected] and balustrading

Decra Roof Systems (UK) LtdUnit 3Faraday CentreFaraday RoadCrawleyWest SussexRH10 9PXTel: 01293 545 058Fax: 01293 562 [email protected] system and accessories

Donaldsons Timber EngineeringBrunswick RoadCobbs Wood Industrial EstateAshfordKentTN23 1ELTel: 01233 895222Fax: 01233 [email protected] trusses

Dow Construction Products2 Heathrow Boulevard284 Bath RoadWest DraytonMiddlesexUB7 0DQTel: 0208 917 5050Fax: 0208 [email protected] products

Dreadnought Clay Roof TilesDreadnought WorksPensnettBrierley HillStaffordshireDY5 4THTel: 01384 77405Fax: 01384 74553sales@dreadnought-tiles.co.ukwww.dreadnought-tiles.co.ukClay roof tiling

Dufaylite Developments LtdCromwell RoadSt. NeotsCambridgeshirePE19 1QWTel: 01480 215000Fax: 01480 [email protected] void former

Envirodoor LtdViking CloseGreat Gutter Lane EastWillerbyHullEast YorkshireHU10 6BSTel: 01482 659375Fax: 01482 [email protected] and folding Doors

Essex Insulation LtdEssex HouseJosselin RoadBurnt MillsBasildonEssexSS13 1ELTel: 01268 724455Fax: 01268 727963sales@essexinsulation.co.ukwww.essexinsulation.co.ukCellcore formwork and insulation products

Acknowledgements xv

Expamet Building ProductsGreatham StreetLonghill Industrial Estate (North)HartlepoolTS25 1PRTel: 01429 866611Fax: 01429 [email protected]'s metalwork products

Fireguard Products & Services Ltd4 Sandbeds CourtSandbeds Trading EstateOssettWest YorkshireWF5 9NDTel: 01924 277923Fax: 01924 [email protected] Qf4 re protection compound

Forticrete LtdBoss Avenueoff Grovebury RoadLeighton BuzzardBedsLU7 4SDTel: 01525 244 900Fax: 01525 850 [email protected]; [email protected];[email protected]

Fosroc LimitedDrayton Manor Business ParkColeshill RoadTamworthStaffordshireB78 3TLTel: 01827 262 222Fax: 01827 262 [email protected], grouts and sealants

Garador LtdBunford LaneYeovilSomersetBA20 2YATel: 01935 443700Fax: 01935 443744www.garador.co.ukGarage doors

Geror LtdWedgnock HouseWedgnoch RoadWarwickWarwickshireCV34 5APTel: 01926 401500Fax: 01926 [email protected] and tile ooring

Grace Construction ProductsExpansion Jointing and Waterproong DivisonAjax AvenueSloughBerkshireSL1 4BHTel: 01753 692929Fax: 01753 [email protected] joint llers and waterbars

Gradus Wall ProtectionPark GreenMaccleseldCheshireSK11 7LZTel: 01625 428 922Fax: 01625 433 [email protected] nosings

xvi Acknowledgements

H+H Celcon UK LtdCelcon HouseIghthamSevenoaksKentTN15 9HZTel: 01732 886333Fax: 01732 [email protected] blocks

Halfen LtdUnit 2Humphreys RoadWoodside EstateDunstableBedfordshireLU5 4TPTel: 01582 470 300Fax:[email protected] accessories channels and special products

Hanson Building ProductsStewartbyBedfordBedfordshireMK43 9LZTel: 0870 5258258Fax: 01234 [email protected]; [email protected] bricks etc.

Hanson Heidelberg Cement GroupStewartbyBedfordBedfordshireMK43 9LZTel: 08705 626500Fax: 08705 [email protected] and Conbloc concrete blocks

Hare Structural EngineersBrandlesholme HouseBrandlesholme RoadBuryLancashireBL81JJTel: 0161 609 0000Fax: 0161 609 [email protected] steelwork

Hathaway Roong LtdTindal CrescentBishop AucklandCounty DunhamDL14 9TLTel: 01388 605 636Fax: 01388 608 841steven.price@hathaway-roong.co.ukwww.hathaway-roong.co.ukSheet wall and roof claddings

Hepworth DrainageHazelheadCrow EdgeShefeldSouth YorkshireS36 4HGTel: 01226 763 561Fax: 01226 764 [email protected] drainage goods

Hillaldam Coburn LtdUnit 16Merton Industrial ParkLee RoadLondonSW19 3HXTel: 0208 545 6680Fax: 0208 545 [email protected] and folding door gear

Acknowledgements xvii

HSS Hire ShopsGroup Ofce25 Willow LaneMitchamSurreyCR4 4TSTel: 0208 260 3100Fax: 0208 687 5005www.hss.co.ukTool hire

HudevadUnit 5Cyan WayPhoenix Way (A444)CoventryCV2 4QPTel: 02476 881200Fax: 01476 [email protected]

Hunter Plastics LtdNathan WayLondonSE28 0AETel: 0208 8559851Fax: 0208 [email protected] rainwater goods

Ibstock Building ProductsLeicester RoadIbstockLeicestershireLE67 6HSTel: 01530 261999Fax: 01530 [email protected] bricks; Tilebricks

Icopal LtdBarton Dock RoadStretfordManchesterM32 0YLTel: 0161 865 4444Fax: 0161 866 [email protected] proof products

IG DoorsBlaenwernAvondale Industrial EstateCwmbranTorfaenNP44 1TYTel: 01633 486 860Fax: 01633 486 [email protected] doors and steel lintels

James Latham (Western)Badminton RoadYateBristolAvonBS37 5JXTel: 01454 315 421Fax: 01454 323 [email protected] and panel products

Jeld-Wen UK LtdWatch House LaneDoncasterSouth YorkshireDN5 9LRTel: 0870 126 0000Fax: 0870 126 [email protected] and windows

xviii Acknowledgements

John Brash and Co LtdThe Old ShipyardGainsboroughLincolnshireDN21 1NGTel: 01427 613858Fax:[email protected] shingles

John Guest Speedt LtdHorton RoadWest DraytonMiddlesexUB7 8JLTel: 01895 449 233Fax: 01895 420 321www.speedt.co.ukSpeedt product range

John Newton12 Verney RoadLondonSE16 3DHTel: 0207 237 1217Fax: 0207 252 2769sales@newton-membranes.co.ukwww.newton-membranes.co.ukWaterproong lathing

Junkers LtdUnit 1a1 Wheaton RoadWithamEssexCM8 3UJTel: 01376 534 700Fax: 01376 514 [email protected] ooring

Kalzip LtdHaydock LaneHaydockSt HelensMerseysideWA11 9TYTel: 01942 295500Fax: 01942 [email protected] roong

KB Rebar LtdUnit 5 Dobson Park Industrial EstateDobson Park WayInceWiganWN2 2DYTel: 0161 790 8635Fax: 0161 799 7083www.kbrebar.co.ukReinforcement

Kingspan Access FloorsBurma DriveMareetHullHU9 5SGTel: 01482 781 710Fax: 01482 799 272enquiries@kingspanaccessoors.co.ukwww.kingspanaccessoors.co.ukRaised access oors and accessories

Kingspan EnvironmentalCollege Road NorthAston ClintonAylesburyBucksHP22 5EWTel: 01296 633000Fax: 01296 [email protected] and septic tanks

Acknowledgements xix

Kingspan Insulation LtdPembridgeLeominsterHerefordshireHR6 9LATel: 0870 850 8555Fax: 0870 850 8666info.uk@insulation.kingspan.comwww.insulation.kingspan.comInsulation products and Thermabate products

Kingspan Structural ProductsSheburnMaltonYO17 8PQTel: 01944 712 000Fax: 01944 710 [email protected] purlins

Knauf Insulation LtdPO Box 10Stafford RoadSt HelensWA10 3NSTel: 01744 766 666Fax: 01744 766 [email protected] products

Lafarge CementThe ShoreNortheetKentDA11 9ANTel: 01474 564 344Fax: 01474 531 [email protected], lime and intag

Lafarge ContractingPesthouse LaneBarnhamSuffolkIP6 0PFTel: 01473 833 146Fax: 01473 833 114www.lafarge.co.ukAsphalte and tarmacadam roads

Landpro Ltd14 Upper Bourne LaneFarnhamSurreyGU10 4RQTel: 01252 725513Fax: 01252 795030info@ landpro.co.ukwww.landpro.co.ukLandscaping items

LignaciteMeadgate WorksNazeingEssexEN92PDTel: 01992 464 441Fax: 01992 445 [email protected] blocks

Lonsdale Metal Company LtdUnit 40Millmead Industrial CentreMill Mead RoadLondonN17 9QUTel: 0208 801 4221Fax: 0208 801 [email protected] glazing; Rooights

xx Acknowledgements

LS Leaderush ShaplandRaleigh WorksBarnstapleDevonEX31 2AATel: 0870 240 0666Fax: 0870 240 0777marketing@leaderushshapland.co.ukwww.leaderushshapland.co.ukInternal doors

Luxaex UKSwanscombe Business Centre17, London RoadSwanscombeKentDA10 0LHTel: 01322 624 580Fax: 01322 624 [email protected] and vertical blinds

Maccaferri7400 The QuorumOxford Business Park NorthGarsington RoadOxfordOX4 2JTZTel: 01865 770 555Fax: 01865 774 [email protected]

Magrini LtdUnit 5Maybrook Industrial EstateBrownhillsWalsallWest MidlandsWS8 7DGTel: 01543 375311Fax: 01543 [email protected] equipment

Manhole Covers LtdAireld Industrial EstateCheddington LaneLong MarstonBucksHP23 4QRTel: 01296 668850Fax: 01296 [email protected] covers

Marley Eternit LtdStation RoadColeshillBirminghamB46 1HPTel: 01675 468 400Fax: 08705 626 [email protected];[email protected] tiles and sheet cladding

Marshalls Mono LtdLandscape HousePremier WayLowelds Business ParkEllandHX5 9HTTel: 01422 312000Fax:[email protected];[email protected] and drainage channels

Metalwood Fencing Contracts LtdHutton HouseSoot House SpringValley Road Industrial EstateSt AlbansHertsAL4 6PGTel: 01727 861 141Fax: 01727 846 [email protected] products

Acknowledgements xxi

Metsec PLCBroadwell RoadOldburyWest MidlandsB69 4HETel: 0121 6016000Fax: 0121 [email protected] beams

Monier LtdSussex Manor Business ParkGatwick RoadCrawleyWest SussexRH10 9NZTel: 01293 618418Fax: 01293 [email protected] roof tiles for account holders

MPG Facades LtdStuart HouseQueensgateBrittania RoadWaltham CrossHertfordshireEN8 7TFTel: 01992 807 200Fax: 01992 807 [email protected] rendering and SFS walls

NDM Metal Roong & Cladding LtdMettalum HouseUnit 3, 89, Manor Farm RoadAlpertonWembleyHA0 1BATel: 0208 991 7310Fax: 0209 991 [email protected] cladding and roong

Parker & Highland Joinery Ltd14A Chartwell RoadLancing Business ParkLancingWest SussexBN15 8TUTel: 01903 756 283Fax: 01903 756 [email protected] joinery

Pegler YorkshireSt Catherine's AvenueDoncasterSouth YorkshireDN4 8DFTel: 0844 243 4400Fax: 0844 243 [email protected] and Kuterlite ttings

Polyor LtdPO Box 3Radcliffe New RoadWhiteeldManchesterM45 7NRTel: 0161 767 1111Fax: 0161 767 1228www.polyor.comPolyoor contract ooring

Polypipe TerrainNew Hythe Business ParkNew Hythe LaneAylesfordKentME20 7PJTel: 01622 717811Fax: 01622 716920commercialenquiries@polypipe.comwww.terraindrainage.comAbove and below ground drainage goods

xxii Acknowledgements

Prole 22Stafford Park 6TelfordShropshireTF3 3ATTel: 01952 290 910Fax: 10952 290 [email protected] windows

Promat UKThe Stirling CentreEaston RoadBracknellBerkshireRG12 2STTel: 01344 381 301Fax: 01344 381 [email protected] materials

Protim Solignum LtdFieldhouse LaneMarlowBuckinghamshireSC7 1LSTel: 01628 486644Fax: 01628 [email protected]/timber treatment

Radius Systems LtdPO Box 1Hillcote PlantBlackwellAlfretonDerbyshireDE55 5JDTel: 01773 811 112Fax: 01783 812 343www.radius-systems.co.ukMDPE pipes and ttings

Rawlplug LtdSkibo DriveThronliebank Industrial EstateGlascowScotlandG46 8JRTel: 0141 638 225Fax: 0141 273 [email protected] and xing systems

Redpath BuchananUnit 2Jenkins DaleChathamKentME4 5DRTel: 01634 828 454Fax: 01634 831 022quotations@redpathbuchanan.co.ukwww.redpathbuchanan.co.ukLightning protection

Rex Bouseld LtdHolland RoadHurst GreenOxtedSurreyRH8 9BDTel: 01883 717 033Fax: 01883 717 890www.bouseld.comFire retardant chipboarding

Richard Lees Steel Decking LtdMoor Farm Road WestThe AireldAshbourneDerbyshireDE6 1HDTel: 01335 300 999Fax: 01335 300 [email protected] steel deck ooring

Acknowledgements xxiii

Richard Potter Timber MerchantsMillstone LaneNantwichCheshireCW5 5PNTel: 01270 625791Fax: 01270 610483richardpotter@fortimber.demon.co.ukwww.fortimber.demon.co.ukCarcasssing softwood

Rock Asphalte LtdLatimer House2, Ravenscourt RoadHammersmithLondonW6 0UXTel: 0208 748 7881Fax: 0208 748 [email protected] roong

Rockwool LtdPencoedBridgendGlamorganshireCF35 6NYTel: 01656 862 261Fax: 01656 862 [email protected] and other insulation products

Roger Wilde LtdChareau House1, Miles StreetOldhamOL1 3NWTel: 0161 624 6824Fax: 0161 627 [email protected] blocks

ROM LtdWitham RoadWithamEssexCM8 3BUTel: 0870 0113 605Fax: 01376 533 [email protected]

Ryton's Building ProductsDesign HouseOrion WayKettering Business ParkKetteringNorthamptonshireNN15 6NLTel: 01536 511874Fax: 01536 [email protected] ventilation products

Safeguard Europe LtdRedkiln CloseHorshamWest SussexRH13 5QLTel: 01403 212004www.safeguardeurope.comDamp proong and waterproong

Saint Gobain PipelinesLows LaneStanton-by-DaleIllkestonDerbyshireDE7 4QUTel: 0115 930 5000Fax: 0115 932 9513sales@saint-gobain-pipelines.co.ukwww.saint-gobain-pipelines.co.ukCast iron soil, water and rainwater pipes andttings

xxiv Acknowledgements

Sandtoft Roof Tiles LtdSandtoftDoncasterSouth YorkshireDN8 5SYTel: 01427 871200Fax: 01427 [email protected] roof tiling

Schiedel Rite-VentCrowther RoadWashingtonNE38 0AQTel: 0191 416 1150Fax: 0191 415 [email protected] pipes and gas blocks

Screeduct LtdUnit 29AlderminsterStartford-Upon-AvonWarwickshireCV37 8NYTel: 01789 459 211Fax: 01789 459 [email protected] systems and conduits

Sealmaster LtdBrewery RoadPampisfordCambridgeCambridgeshireCB2 4HGTel: 01223 832851Fax: 01223 [email protected] strips and glazing compound

Severeld-Reeve Structures LtdDalton Aireld Industrial EstateDaltonThirskNorth YorkshireYO7 3JNTel: 01845 577896Fax: 01845 577 411www.sfrplc.comStructural steel

Sheet Piling UK LtdOakeld HouseRough Hey RoadGrimsarghPrestonPR2 5ARTel: 01772 794 141Fax: 01772 795 [email protected] piling

Shefeld InsulationUnit 1New England EstateGascoigne RoadBarkingEssexIG11 7NZTel: 0208 477 9500Fax: 0208 477 [email protected] products

Siderise Insulation LtdWales OfceForge Industrial EstateMaestagBridgendCF34 0AZTel: 01656 730833Fax: 01656 [email protected] barriers

Acknowledgements xxv

Sika LtdWatchmeadWelwyn Garden CityHertsAL7 1BQTel: 01707 394444Fax: 01707 [email protected] products

Slate UK David Wallace International LtdUnit 6, Aireld Approach Business ParkFlookburghGrange-over-SandsLake DistrictCumbriaTel: 015395 59289Fax: 015395 58078www.slate.uk.comSpanish roof slates

Stainless UK LtdNewhall Road WorksShefeldS9 2QLTel: 0114 244 1333Fax: 0114 244 [email protected] steel rebar

Sterling Hydraulics (Huntley & Sparks) LtdBuilding Products DivisionSterling HouseBlacknell LaneCrewkerneSomersetTA18 8LLTel: 01460 722 22Fax: 01460 723 34Rigix column guards

Stressline LtdFoxbank Industrial EstateStoney StantonLeicesterLE9 4LXTel: 0870 7503167Fax: 0870 [email protected] lintels

Swish Building ProductsPioneer HouseLicheld Road Industrial EstateTamworthStaffsB29 7TFTel: 01827 317200Fax: 01827 [email protected] Celuka products

Szerelmey Ltd369, Kennington LaneVauxhallLondonSE11 5QYTel: 0207 735 9995Fax: 0207 793 [email protected]

Tarkett-Marley Floors LtdDickley LaneLenhamMaidstoneKentME17 2QXTel: 01622 854000Fax: 01622 [email protected] and tile ooring

xxvi Acknowledgements

Tarmac LtdPudding Mill LaneBowLondonE15 2PJTel: 0208 555 2415Fax: 0208 555 [email protected] ready-mixed concrete

Tarmac Mortar and ScreedsTunstead HouseBuxtonDerbyshireSK17 8TGTel: 08701 116 116Fax:[email protected]

Tarmac Topblock LtdWergs HallWergs Hall RoadWolverhamptonWest MidlandsWV8 2HZTel: 01902 754 131Fax: 01902 743 [email protected] blocks

TimbmetKemp HouseChawley ParkCumnor HillOxfordOX2 9PHTel: 01865 860351Fax: 01865 [email protected] prices for Parker Sussex

Travis Perkins Trading CompanyLodge Way HouseLodge WayHarlestone RoadNorthamptonNorthamptonshireNN5 7UGTel: 01604 752484Fax:www.travisperkins.co.ukBuilders merchant

UK Glass Force32-34 Eldon Way Industrial EstateSpa RoadHockleySS5 4ADTel: 0800 393 827Fax: 0870 738 [email protected] and glazing

V.A. Hutchison Flooring LtdUnits 1-3, Building NABeeding CloseSouthern Cross Trading EstateBognor RegisWest SussexPO22 9TSTel: 01243 841 175Fax: 01243 841 [email protected] ooring

VandexSafeguard Europe LtdRedkiln CloseHorshamSussexRH13 5QLTel: 01403 210204Fax:[email protected] Super and Premix products

Acknowledgements xxvii

Velux Company LtdWellington RoadKettering ParkwayKetteringNorthantsNN15 6XRTel: 0870 166 7676Fax:[email protected]

Velux Roof Windows & FlashingsMaerdy Industrial EstateRhymneyTredegarNP22 5PYTel: 01685 840 672Fax: 01685 842 580enquiries@visqueenbuilding.co.ukwww.visqueenbuilding.co.ukVisqueen products

Wavin Plastics LtdParsonage WayChippenhamWiltshireSN15 5PNTel: 01249 766600Fax: 01249 [email protected] drainage goods and precast concrete rings

WelcoWoodgate Business ParkKettles Wood DriveBirminghamB32 3GHTel: 0121 4219000Fax: 0121 [email protected] and shelving systems

Welsh Slate LtdPenrhyn QuarryBethesdaBangorGwyneddLL57 4YGTel: Tel: 01248 600 656Fax: Fax: 01248 602 [email protected] Welsh slates

William Blyth LtdHoe HillBarton-on-HumberNorth LincolnshireDN18 5ETTel: 01652 632175Fax: 01652 [email protected] tiles

Yeoman Aggregates LtdStone TerminalHorn LaneActonLondonW3 9EHTel: 0208 8966800Fax: 0208 8966811debra.ward@yeoman-aggregates.co.ukwww.yeoman-aggregates.co.ukHardcore, gravels etc.

Yorkshire Copper Tube LtdEast Lancashire RoadKirkbyLiverpoolMerseysideL33 7TUTel: 0151 546 2700Fax: 0151 549 [email protected] Copper Tube

xxviii Acknowledgements

How to Use This Book

First-time users of Spons Architects and Builders Price Book and others who may not be familiar with the way inwhich prices are compiled may nd it helpful to read this section before starting to calculate the costs of buildingwork. The level of information on a scheme and availability of detailed specications will determine which sectionof the book and which level of prices users should refer to.

APPROXIMATE ESTIMATING (PART 2)

For preliminary estimates/indicative costs before drawings are prepared, refer to the average overall BuildingPrices per Functional Units and multiply this by the proposed number of units to be contained within the building(i.e. number of bedrooms etc.) or Building Prices per Square Metre rates and multiply this by the gross internal oorarea of the building (the sum of all oor areas measured within external walls) to arrive at an overall initial budget.These rates include preliminaries, but make no allowance for the cost of external works, VAT, or fees for provisionalservices.

For budget estimates where preliminary drawings are available, one should be able to measure approximatequantities for all the major components of a building and multiply these by individual rates contained in the BuildingCost Models or Approximate Estimating Rates sections. This should produce a more accurate estimate of cost thansimply using overall prices per square metre. Labour and other incidental associated items, although normallymeasured separately within Bills of Quantities, are deemed included within approximate estimating rates. Theserates do not include preliminaries or fees for provisional services.

MEASURED WORKS (PARTS 4 & 5)

For more detailed estimates or documents such as Bills of Quantities (Quantities of supplied and xed componentsin a building, measured from drawings), either use rates from Prices for Measured Work Major Works orPrices for MeasuredWork MinorWorks, depending upon the overall value of the contract. Items within theMeasuredWorks sections are made up of many components: the cost of the material or product; any additional materialsneeded to carry out the work; the labour involved in unloading and xing, etc. These components are usuallybroken down into:

Prime costCommonly known as the PC, Prime Cost is the actual price of the material such as bricks, blocks, tiles or paint, assold by suppliers. Prime Cost is given per square metre, per 100 bags or each according to the way the suppliersells the product. Unless otherwise stated, prices in Spons Architects and Builders Price Book (hereafter referredto as Spon's A&B), are deemed to be delivered to site, (in which case transport costs will be included) and alsotake account of trade and quantity discounts. Part loads generally cost more than whole loads but, unless other-wise stated, Prime Cost gures are based on average prices for full loads delivered to a hypothetical site in Acton,London W3. Actual prices for live tenders will vary depending on the supplier, on the distance from the supplier tothe site, the accessibility of the site, whether the whole quantity ordered is to be supplied in one delivery or atspecied dates and market conditions prevailing at the time. Prime Cost gures for commonly used alternativematerials are supplied in listed form at the beginning of some work sections.

LabourThis gure covers the cost of the operation and is calculated on the gang wage rate (skilled or unskilled) and thetime needed for the job. A full explanation and build-up is provided on page 179. Large regular or continuous areasof work are cheaper to install than smaller complex areas, since less labour time is wasted moving from one areato another.

MaterialsMaterial prices include the cost of any ancillary materials, nails, screws, waste, etc., which may be needed inassociation with the main material product/s. If the material being priced varies from a standard measured rate,then identify the difference between the original PC price and the material price and add this to your alternativematerial price before adding to the labour cost to produce a new overall Total rate. Alternative material prices,where given, are largely based upon list prices, before the deduction of quantity discounts etc., and thereforerequire discount adjustment before they can be substituted in place of PC gures given for Measured Work items.

Example:

PC

Labourhours

Labour

Material Unit

TotalRate

100 mm Thermalite Turbo blocks 6.43 0.41 9.02 7.48 m2 16.50

100 mm Hanson Conbloc standard blocks 6.70

Calculation: 7.48/1.025 (OHP) = 7.30 6.43(PC) = 0.87 (cost of mortar etc)

Take residue 0.87 + 6.70 (Conbloc PC) 1.025(O&P) = 7.75 (revised material )

Therefore, 100 mm Toplite block price = 6.70 0.41 9.02 7.76 m2 16.78

PlantPlant covers the use of machinery ranging from JCBs to shovels and static plant including running costs such asfuel, water supply, electricity and waste disposal. Some items of plant are included within the Measured Workssections e.g. Groundwork, under a Material/Plant column. Other items are included within the Preliminaries section.

UnitThe Unit is generally based upon measurement guidelines laid out in the Standard Method of Measurement ofBuilding Works Seventh Edition, published by the Royal Institution of Chartered Surveyors and The BuildingEmployers Confederation.

Total ratePrices in the Total Rate column generally include for the supply and x of items, unless otherwise described.

Overheads and protThe general overheads of the Main Contractor's business the head ofce overheads and any prot sought oncapital and turnover employed, is usually covered under a general item of overheads and prot which is applied eitherto all measured rates as a percentage, or alternatively added to the tender summary or included within Preliminariesfor site specic overhead costs.

Within this edition we are including an allowance of 2.5% for overheads and prot on built-up labour rates andmaterial prices in the Measured Major Works section and 3.5% for overheads prot on built-up labour ratesand material prices in the Minor Works section. For non-analysed subcontractor prices, a 2.5% mark-up only forprot has been included, in both Major and Minor Works sections.

xxx How to Use This Book

PreliminariesSite specic Main Contractor's overheads on a contract, such as insurance, site huts, security, temporary roadsand the statutory health and welfare of the labour force, are not directly assignable to individual items so they aregenerally added as a percentage or calculated allowance after all building component items have been costed andsummed. Preliminaries will vary from contract to contract according to the type of construction, difculties of the site,labour shortage, inclement weather or involvement with other contractors, etc. The overall Preliminary addition for ascheme should be adjusted to allow for these factors. For this edition we have raised Preliminary costs to +11%.

Sub/specialist-contractors costsFor the purpose of this book, these are deemed to include all the above costs, plus 2.5% main contractorsdiscount.

With the exclusion of main contractors preliminaries, the above items combine to form item rates in the Prices forMeasured Works sections. It will be appreciated that a variation in any one item in any group will affect the nalmeasured work price. Any cost variation must be weighed against the total cost of the contract, and a small var-iation in Prime Cost where the items are ordered in thousands may have more effect on the total cost than a largevariation on a few items, while a change in design which introduces the need to use, e.g. earth moving equipment,which must be brought to the site for that one task, will cause a dramatic rise in the contract cost. Similarly, a smallsaving on multiple items will provide a useful reserve to cover unforeseen extras.

Adjustment for time and locationAll of the above calculations may need adjustment for size, site constraints, local conditions location and time, etc.,and users are referred to page 42 for an example of how to adjust an estimate for time and location using DavisLangdon indices and location factors. Updates for these are available via an on line registration form.

How to Use This Book xxxi

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To Order: Tel: +44 (0) 1235 400524 Fax: +44 (0) 1235 400525 or Post: Taylor and Francis Customer Services, Bookpoint Ltd, Unit T1, 200 Milton Park, Abingdon, Oxon, OX14 4SB Email: [email protected] complete listing of all our books is on: www.sponpress.com

Spons Architects and Builders Price Book 2011

DAVIS LANGDON

The most detailed, professionally relevant source of UK construction price information currently available anywhere.

New Measured Works items include bio diverse roofs; Clayboard void formers; re resisting glass blocks; more UPVC window options; glazing; insulating panels; more internal door options; blister tactile paving; Metsec SFS framing; Ecosil paint. Approximate Estimating items include lift pits; Corium brick tiles; solar hot water; photovoltaic cells; and polished plaster. New elemental building cost models are added on land remediation; school refurbishment; and ofce refurbishment.

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DAVIS LANGDON

The only comprehensive source of information for detailed external works and landscape costs.

This year provides a number of new Major Works items: a priced preliminary section A, as NBC layout, Klargester petrol interceptors, Terravent soil decompaction, bespoke steel edging and green walls. And Minor Works items: garden lighting infrastructure and low voltage lighting, as well as green walls and Terravent soil decompaction ...and lots of new approximate estimate items.



Spons Civil Engineering and Highway Works Price Book 2011

DAVIS LANGDON

Materials prices are still rising quickly, and tender prices are falling Assumptions on overheads and prots and preliminaries have been kept low. Several items, for example bridge bearing prices, have been signicantly revised.



SPONS PRICE BOOKS 2011

*Receive our eBook free when you order any hard copy Spon 2011 Price Book, with free estimating software to help you produce tender documents, customise data, perform word searches and simple calculations. Or buy just the ebook, with free estimating software. Visit www.pricebooks.co.uk

ESSENTIAL READING FROM TAYLOR AND FRANCIS

To Order: Tel: +44 (0) 1235 400524 Fax: +44 (0) 1235 400525 or Post: Taylor and Francis Customer Services, Bookpoint Ltd, Unit T1, 200 Milton Park, Abingdon, Oxon, OX14 4TA UK Email: [email protected]

For a complete listing of all our titles visit:www.tandf.co.uk

April 2010: 234x156: 480ppHb: 978-0-415-46565-6: 120.00

Spons Asia-Pacic Construction Costs Handbook4th Edition

Edited by Davis Langdon & Seah

Spons Asia Pacic Construction Costs Handbook includes construction cost data for 20 countries. This new edition has been extended to include Pakistan and Cambodia. Australia, UK and America are also included, to facilitate comparison with construction costs elsewhere. Information is presented for each country in the same way, as follows:

sKEYDATAONTHEMAINECONOMICANDCONSTRUCTIONINDICATORS

sANOUTLINEOFTHENATIONALCONSTRUCTIONINDUSTRYCOVERINGSTRUCTURETENDERINGANDCONTRACTprocedures, materials cost data, regulations and standards

sLABOURANDMATERIALSCOSTDATA

s-EASUREDRATESFORARANGEOFSTANDARDCONSTRUCTIONWORKITEMS

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The book also includes a Comparative Data section to facilitate country-to-country comparisons. Figures from the national sections are grouped in tables according to national indicators, construction output, input costs and costs per square metre for factories, ofces, warehouses, hospitals, schools, theatres, sports halls, hotels and housing.

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PART 1

General

This part of the book contains the following sections:

Capital Allowances, page 3Value Added Tax, page 11

The Aggregates Levy, page 19Land Remediation, page 23The Landll Tax, page 33

Property Insurance, page 35

ESSENTIAL READING FROM TAYLOR AND FRANCIS

To Order: Tel: +44 (0) 1235 400524 Fax: +44 (0) 1235 400525 or Post: Taylor and Francis Customer Services, Bookpoint Ltd, Unit T1, 200 Milton Park, Abingdon, Oxon, OX14 4TA UK Email: [email protected]

For a complete listing of all our titles visit:www.tandf.co.uk

August 2010: 216x138: 352ppPb: 978-0-415-56650-6: 34.99

What they said about the rst edition: A fascinating concept, full of knowledgeable gems put in the most frank of styles A book to sample when the time is right and to come back to when another time is right, maybe again and again. David A Simmonds, Building Engineer magazine

s)STHEREADIFFERENCEBETWEENINSPECTINGANDSUPERVISINGs7HATDOES@TIMEBARREDMEANs Is the contractor entitled to take possession of a section of the work even though it is the CONTRACTORSFAULTTHATPOSSESSIONISNOTPRACTICABLE

Construction law can be a mineeld. Professionals need answers which are pithy and straightforward, as well as legally rigorous. The two hundred questions in the book are real questions, picked from the thousands of telephone enquiries David Chappell has received as a Specialist Adviser to the Royal Institute of British Architects. Although the enquiries were originally from architects, the answers to most of them are of interest to project managers, contractors, QSs, employers and others involved in construction.

The material is considerably updated from the rst edition weeded, extended and almost doubled in coverage. The questions range in content from extensions of time, liquidated damages and loss and/or expense to issues of warranties, bonds, novation, practical completion, defects, valuation, certicates and payment, architects instructions, adjudication and fees. Brief footnotes and a table of cases will be retained for those who may wish to investigate further.

Construction Contracts Questions and Answers2nd Edition

By David Chappell

Capital Allowances

Introduction

Capital Allowances provide tax relief by prescribing a statutory rate of depreciation for tax purposes in place of thatused for accounting purposes. They are utilized by government to provide an incentive to invest in capital equip-ment, including commercial property, by allowing the majority of taxpayers a deduction from taxable prots forcertain types of capital expenditure, thereby deferring tax liabilities.

The capital allowances most commonly applicable to real estate are those given for capital expenditure on bothnew and existing industrial buildings, and plant and machinery in all commercial buildings.

Other types of allowances particularly relevant to property are hotel and enterprise zone allowances, which are infact variants to industrial buildings allowances code. Enhanced rates of allowances are available on certain types ofenergy saving and environmentally friendly plant and machinery, whilst reduced rates apply to integral featuresand items with an expected economic life of more than 25 years.

The Act

The primary legislation is contained in the Capital Allowances Act 2001. Amendments to the Act have been madein each subsequent Finance Act. Major changes to the system were announced by the Government in 2007 andthe majority of these have now taken effect from April 2008.

The Act is arranged in 12 Parts and was published with an accompanying set of Explanatory Notes.

Plant and machinery

The Finance Act 1994 introduced major changes to the availability of Capital Allowances on real estate. A denitionwas introduced which precludes expenditure on the provision of a building from qualifying for plant and machinery,with prescribed exceptions.

List A in Section 21 of the 2001 Act sets out those assets treated as parts of buildings:

Walls, oors, ceilings, doors, gates, shutters, windows and stairs. Mains services, and systems, for water, electricity and gas. Waste disposal systems. Sewerage and drainage systems. Shafts or other structures in which lifts, hoists, escalators and moving walkways are installed. Fire safety systems.

Similarly, List B in Section 22 identies excluded structures and other assets.

Both sections are, however, subject to Section 23. This section sets out expenditure, which although being part of abuilding, may still be expenditure on the provision of Plant and Machinery.

List C in Section 23 is reproduced below:

Sections 21 and 22 do not affect the question whether expenditure on any item in List C is expenditure onthe provision of Plant or Machinery

1. Machinery (including devices for providing motive power) not within any other item in this list.2. Gas and sewerage systems provided mainly

a. Should be a to meet the particular requirements of the qualifying activity, orb. Should be b to serve particular plant or machinery used for the purposes of the qualifying activity.

3. Omitted.4. Manufacturing or processing equipment; storage equipment (including cold rooms); display equipment; and

counters, checkouts and similar equipment.5. Cookers, washing machines, dishwashers, refrigerators and similar equipment; washbasins, sinks, baths,

showers, sanitaryware and similar equipment; and furniture and furnishings.6. Hoists.7. Sound insulation provided mainly to meet the particular requirements of the qualifying activity.8. Computer, telecommunication and surveillance systems (including their wiring or other links).9. Refrigeration or cooling equipment.10. Fire alarm systems; sprinkler and other equipment for extinguishing or containing res.11. Burglar alarm systems.12. Strong rooms in bank or building society premises; safes.13. Partition walls, where moveable and intended to be moved in the course of the qualifying activity.14. Decorative assets provided for the enjoyment of the public in hotel, restaurant or similar trades.15. Advertising hoardings; signs, displays and similar assets.16. Swimming pools (including diving boards, slides & structures on which such boards or slides are mounted).17. Any glasshouse constructed so that the required environment (namely, air, heat, light, irrigation and tem-

perature) for the growing of plants is provided automatically by means of devices forming an integral part ofits structure.

18. Cold stores.19. Caravans provided mainly for holiday lettings.20. Buildings provided for testing aircraft engines run within the buildings.21. Moveable buildings intended to be moved in the course of the qualifying activity.22. The alteration of land for the purpose only of installing Plant or Machinery.23. The provision of dry docks.24. The provision of any jetty or similar structure provided mainly to carry Plant or Machinery.25. The provision of pipelines or underground ducts or tunnels with a primary purpose of carrying utility conduits.26. The provision of towers to support oodlights.27. The provision of

a. any reservoir incorporated into a water treatment works, orb. any service reservoir of treated water for supply within any housing estate or other particular locality.

28. The provision of a. silos provided for temporary storage, orb. storage tanks.

29. The provision of slurry pits or silage clamps.30. The provision of sh tanks or sh ponds.31. The provision of rails, sleepers and ballast for a railway or tramway.32. The provision of structures and other assets for providing the setting for any ride at an amusement park or

exhibition.33. The provision of xed zoo cages.

Capital Allowances on plant and machinery are given in the form of writing down allowances at the rate of 20% perannum on a reducing balance basis. For every 100 of qualifying expenditure 20 is claimable in year 1, 16 inyear 2 and so on until either the all the allowances have been claimed or the asset is sold.

4 Capital Allowances

Integral features

A new category of qualifying expenditure on integral features has been introduced from April 2008. The followingitems are integral features:

An electrical system (including a lighting system) A cold water system A space or water heating system, a powered system of ventilation, air cooling or air purication, and any

oor or ceiling comprised in such a system A lift, an escalator or a moving walkway External solar shading

The draft legislation also included active facades but these were subsequently omitted, the explanation being thatallowances are already given on the additional inner skin because it is part of the air conditioning system.

A reduced writing down allowance of 10% per annum is available on integral features.

The legislation also includes a rule that prevents a revenue deduction being obtained where expenditure is incurredthat is more than 50% of the cost of replacing the integral feature.

Thermal insulation

For many years the addition of thermal insulation to an existing industrial building has been treated as qualifying forplant and machinery allowances. From April 2008 this has been extended to include all commercial buildings butnot residential buildings.

A reduced writing down allowance of 10% per annum is available on thermal insulation

Long-life assets

A reduced writing down allowance of 10% per annum is available on long-life assets. Allowances were given at therate of 6% before April 2008.

A long-life asset is dened as plant and machinery that can reasonably be expected to have a useful economic lifeof at least 25 years. The useful economic life is taken as the period from rst use until it is likely to cease to beused as a xed asset of any business. It is important to note that this likely to be a shorter period than an itemsphysical life.

Plant and machinery provided for use in a building used wholly or mainly as dwelling house, showroom, hotel,ofce or retail shop or similar premises, or for purposes ancillary to such use, cannot be long-life assets.

In contrast plant and machinery assets in buildings such as factories, cinemas, hospitals and so on are all poten-tially long-life assets.

Case law

The fact that an item appears in List C does not automatically mean that it will qualify for capital allowances. It onlymeans that it may potentially qualify.

Guidance about the meaning of plant has to be found in case law. The cases go back a long way, beginning in1887. The current state of the law on the meaning of plant derives from the decision in the case of Wimpy Inter-national Ltd v Warland and Associated Restaurants Ltd v Warland in the late 1980s.

The Judge in that case said that there were three tests to be applied when considering whether or not an item is plant.

Capital Allowances 5

1. Is the item stock in trade? If the answer yes, then the item is not plant.2. Is the item used for carrying on the business? In order to pass the business use test the item must be

employed in carrying on the business; it is not enough for the asset to be simply used in the business. Forexample, product display lighting in a retail store may be plant but general lighting in a warehouse would failthe test.

3. Is the item the business premises or part of the business premises? An item cannot be plant if it fails thepremises test, i.e. if the business use is as the premises (or part of the premises) or place on which thebusiness is conducted. The meaning of part of the premises in this context should not be confused withthe law of real property. The Inland Revenues internal manuals suggest there are four general factorsto be considered, each of which is a question of fact and degree:

Does the item appear visually to retain a separate identity? With what degree of permanence has it been attached to the building? To what extent is the structure complete without it? To what extent is it intended to be permanent or alternatively is it likely to be replaced within a short

period?

There is obviously a core list of items that will usually qualify in the majority of cases. However, many other stillneed to be looked at on a case-by-case basis. For example, decorative assets in a hotel restaurant may be plantbut similar assets in an ofce reception area would almost certainly not be.

One of the benets of the new integral features rules, apart from simplication, is that items that did not qualify byapplying these rules, such as general lighting in an ofce building, will now qualify albeit at a reduced rate.

Refurbishment schemes

Building refurbishment projects will typically be a mixture of capital costs and revenue expenses, unless the worksare so extensive that they are more appropriately classied a redevelopment. A straightforward repair or a like forlike replacement of part of an asset would be a revenue expense, meaning that the entire amount can be deductedfrom taxable prots in the same year.

Where capital expenditure is incurred that is incidental to the installation of plant or machinery then Section 25 ofthe 2001 Act allows it to be treated as part of the expenditure on the qualifying item. Incidental expenditure willoften include parts of the building that would be otherwise disallowed, as shown in the Lists reproduced above. Forexample, the cost of forming a lift shaft inside an existing building would be deemed to be part of the expenditureon the provision of the lift.

The extent of the application of section 25 was reviewed for the rst time by the Special Commissioners inDecember 2007 and by the First Tier Tribunal (Tax Chamber) in December 2009, in the case of JD Wetherspoon.The key areas of expenditure considered were overheads and preliminaries where it was held that such costscould be allocated on a pro-rata basis; decorative timber panelling which was found to be part of the premises andso ineligible for allowances; toilet lighting which was considered to provide an attractive ambience and qualied forallowances; and incidental building alterations of which enclosing walls to toilets and kitchens and oor nishes didnot qualify but tiled splash backs, toilet cubicles and drainage did qualify along with the related sanitary ttings andkitchen equipment.

Annual investment allowance

The annual investment allowance is available to all businesses of any size and allows a deduction for the whole ofthe rst 100,000 (50,000 before April 2010) of qualifying expenditure on plant and machinery, including integralfeatures and long-life assets.


The enhanced capital allowances scheme

The scheme is one of a series of measures introduced to ensure that the UK meets its target for reducing green-house gases under the Kyoto Protocol. 100% rst-year allowances are available on products included on theEnergy Technology List published on the website at www.eca.gov.uk and other technologies supported by thescheme. All businesses will be able to claim the enhanced allowances, but only investments in new and unusedMachinery and Plant can qualify.

There are currently 154 technologies and 545 sub-technologies covered by the scheme.

Air-to-air energy recovery. Automatic monitoring and targeting. Boiler equipment. Combined heat and power. Compact heat exchangers. Compressor air equipment. Heat pumps. HVAC zone controls. Lighting. Motors and drives. Pipe work insulation. Refrigeration equipment. Solar thermal systems. Warm air and radiant heaters. Uninterruptible power supply.

One of the technologies, compact heat exchangers, and one sub-technology will be removed in 2010, whilst twosub-technologies will be added.

The Finance Act 2003 introduced a new category of environmentally benecial plant and machinery qualifying for100% rst-year allowances. The Water Technology List includes 14 technologies.

Cleaning in place equipment. Efcient showers. Efcient taps. Efcient toilets. Efcient washing machines. Flow controllers. Leakage detection equipment. Meters and monitoring equipment. Rainwater harvesting equipment. Small scale slurry and sludge dewatering equipment. Vehicle wash water reclaim units. Water efcient industrial cleaning equipment. Water management equipment for mechanical seals. Water reuse systems.

Buildings and structures and long-life assets as dened above cannot qualify under the scheme. However, follow-ing the introduction of the integral features rules lighting in any non residential building may potentially qualify forenhanced capital allowances if it meets the relevant criteria.

A limited payable ECA tax credit equal to 19% of the loss surrendered was also introduced in April 2008.


Industrial building allowances

An industrial building (or structure) is dened in Sections 271 and 274 of the 2001 Act and includes buildings usedfor the following qualifying purposes:

Manufacturing Processing Storage Agricultural contracting Working foreign plantations Fishing Mineral extraction

The following undertakings are also qualifying trades:

Electricity Water Hydraulic power Sewerage Transport Highway undertakings Tunnels Bridges Inland navigation Docks

The denition is extended to include buildings provided for the welfare of workers in a qualifying trade and sportspavilions provided and used for the welfare of workers in any trade. Vehicle repair workshops and roads onindustrial estates may also form part of the qualifying expenditure.

Retail shops, showrooms, ofces, dwelling houses and buildings used ancillary to a retail purpose are specicallyexcluded.

The Government announced in 2007 that Industrial Building Allowances (along with Enterprise Zone, Hotel andAgricultural Building Allowances) will be abolished by 2011, and a phased withdrawal began in 2008.

Writing-down allowances

Allowances are given on qualifying expenditure at the rate of 4% per annum on a straight-line basis over 25 years.The allowance is given if the building is being used for a qualifying purpose on the last day of the accountingperiod. Where the building is used for a non-qualifying purpose the years allowance is lost.

The rate will be reduced to 3% for 200809, 2% for 200910, 1% for 201011 and 0% for 2011 onwards.

From 21 March 2007 a balancing adjustment is no longer made on the sale of an industrial building. A purchaser ofa used industrial building will be entitled to allowances based on the vendors tax written down value, rather thanthe original construction cost adjusted for any periods of non-qualifying use.

The allowances will still be spread equally over the remaining period to the date 25 years after rst use. However,even if the building was acquired prior to 21 March 2007, whatever the annual allowance given in 200708, it will bereduced to of that amount in 200809, in 200910, in 201011 and zero from 2011 onwards.


Hotel allowances

Industrial Building Allowances are also available on capital expenditure incurred on constructing a qualifying hotel.The building must not only be a hotel in the normal sense of the word, but must also be a qualifying hotel asdened in Section 279 of the 2001 Act, which means satisfying the following conditions:

The accommodation is in buildings of a permanent nature. It is open for at least 4 months in the season (April to October). It has 10 or more letting bedrooms. The sleeping accommodation consists wholly or mainly of letting bedrooms. The services that it provides include breakfast and an evening meal (i.e. there must be a restaurant), the

making of beds and cleaning of rooms.

A hotel may be in more than one building and swimming pools, car parks and similar amenities are included in thedenition.

Enterprise zones

A 100% rst year allowance is available on capital expenditure incurred on the construction (or the purchase withintwo years of rst use) of any commercial building within a designated enterprise zone, within ten years of the sitebeing so designated. Like other allowances given under the industrial buildings code the building has a life of 25years for tax purposes.

The majority of enterprise zones had reached the end of their ten-year life by 1993. However, in certain very limitedcircumstances it may still be possible to claim these allowances up to 20 years after the site was rst designated.

Flats over shops

Tax relief is available on capital expenditure incurred on or after 11 May 2001 on the renovation or conversion ofvacant or underused space above shops and other commercial premises to provide ats for rent.

In order to qualify the property must have been built with 1980 and the expenditure incurred on, or in connectionwith:

Converting part of a qualifying building into a qualifying at. Renovating an existing at in a qualifying building if the at is, or will be a qualifying at. Repairs incidental to conversion or renovation of a qualifying at, and The cost of providing access to the at(s).

The property must not have more than four storeys above the ground oor and it must appear that, when theproperty was constructed, the oors above the ground oor were primarily for residential use. The ground oormust be authorized for business use at the time of the conversion work and for the period during which the at isheld for letting. Each new at must be a self-contained dwelling, with external access separate from the ground-oor premises. It must have no more than four rooms, excluding kitchen and bathroom. New ats can be highvalue ats, as dened in the legislation. The new ats must be available for letting as a dwelling for a period of notmore than ve years.

An initial allowance of 100% is available or, alternatively, a lower amount may be claimed, in which case the bal-ance may be claimed at a rate of 25% per annum in subsequent years. The allowances may be recovered if the atis sold or ceases to be let within seven years.


Business premises renovation allowance

The business premises renovation allowance (BPRA) was rst announced in December 2003. The idea behind thescheme is to bring long-term vacant properties back into productive use by providing 100% capital allowances forthe cost of renovating and converting unused premises in disadvantaged areas. The legislation was included inFinance Act 2005 and was nally implemented on 11 April 2007 following EU state aid approval.

The legislation is identical in many respects to that for at conversion allowances. The scheme will apply to prop-erties within one of the areas specied in the Assisted Areas Order 2007 and Northern Ireland.

BPRA will be available to both individuals and companies who own or lease business property that has beenunused for 12 months or more. Allowances will be available to a person who incurs qualifying capital expenditureon the renovation of business premises.

Agricultural building allowances

Allowances are available on capital expenditure incurred on the construction of buildings and works for the pur-poses of husbandry on land in the UK. Agricultural building means a building such as a farmhouse or farm building,a fence or other works. A maximum of only one-third of the expenditure on a farmhouse may qualify.

Husbandry includes any method of intensive rearing of livestock or sh on a commercial basis for the production offood for human consumption, and the cultivation of short rotation coppice. Over the years the Courts have held thatsheep grazing and poultry farming are husbandry, and that a dairy business and the rearing of pheasants for sportare not. Where the use is partly for other purposes the expenditure can be apportioned.

The rate of allowances available and the way in which the system operates is very similar to that described abovefor industrial buildings. However, no allowance is ever given if the rst use of the building is not for husbandry. Adifferent treatment is also applied following acquisition of a used building unless the parties to the transaction electotherwise.

Other capital allowances

Other types of allowances include those available for capital expenditure on mineral extraction, research anddevelopment, know-how, patents, dredging and assured tenancy.


Value Added Tax

Introduction

Value Added Tax (VAT) is a tax on the consumption of goods and services. The UK adopted VAT when it joined theEuropean Community in 1973. The principal source of European law in relation to VAT is Council Directive 2006/112/EC, a recast of Directive 77/388/EEC which is currently restated and consolidated in the UK through the VATAct 1994 and various Statutory Instruments, as amended by subsequent Finance Acts.

VAT Notice 708: Buildings and construction (June 2007) gives an interpretation of the law in connection with con-struction works from the point of view of HM Revenue & Customs. VAT tribunals and court decisions since the dateof this publication will affect the application of the law in certain instances. The Notice is available on HM Revenue& Customs website at www.hmrc.gov.uk.

The scope of VAT

VAT is payable on:

Supplies of goods and services made in the UK By a taxable person In the course or furtherance of business; and Which are not specically exempted or zero-rated.

Rates of VAT

There are three rates of VAT:

A standard rate, currently 17.5% A reduced rate, currently 5%; and A zero rate.

Additionally some supplies are exempt from VAT and others are outside the scope of VAT.

Recovery of VAT

When a taxpayer makes taxable supplies he must account for VATat the appropriate rate of either 17.5% or 5%. ThisVAT then has to be passed to HM Revenue & Customs and will normally be charged to the taxpayers customers.

As a VAT registered person, the taxpayer can reclaim from HM Revenue & Customs as much of the VAT incurredon their purchases as relates to the standard-rated, reduced-rated and zero-rated onward supplies they make. Aperson cannot however reclaim VAT that relates to any non-business activities (but see below) or to any exemptsupplies they make.

At predetermined intervals the taxpayer will pay to HM Revenue & Customs the excess of VAT collected over theVAT they can reclaim. However if the VAT reclaimed is more than the VAT collected, the taxpayer can reclaim thedifference from HM Revenue & Customs.

Example

X Ltd constructs a block of ats. It sells long leases to buyers for a premium. X Ltd has constructed a new buildingdesigned as a dwelling and will have granted a long lease. This sale of a long lease is VAT zero-rated. This meansany VAT incurred in connection with the development which X Ltd will have paid (e.g. payments for consultants andcertain preliminary services) will be reclaimable. For reasons detailed below the contractor employed by X Ltd willnot have charged VAT on his construction services.

Use for business and non-business activities

Where VAT relates partly to business use and partly to non-business use then the basic rule is that it must beapportioned so that only the business element is potentially recoverable. In some cases VAT on land, buildings andcertain construction services purchased for both business and non-business use could be recovered in full byapplying what is known as Lennartz accounting to reclaim VAT relating to the non-business use and account forVAT on the non business use over a maximum period of 10 years. However in January 2010 HM Revenue &Customs announced a revised policy following an ECJ case restricting the scope and its application to immovableproperty will be removed completely from January 2011 when the UK law is amended to comply with EU CouncilDirective 2009/162/EU.

Taxable persons

A taxable person is an individual, rm, company etc who is required to be registered for VAT. A person who makestaxable supplies above certain value limits is required to be registered. The current registration limit is 70,000 for2010-11. The threshold is exceeded if at the end of any month the value of taxable supplies in the period of oneyear then ending is over the limit, or at any time, if there are reasonable grounds for believing that the value of thetaxable supplies in the period of 30 days than beginning will exceed 70,000.

A person who makes taxable supplies below these limits is entitled to be registered on a voluntary basis if theywish, for example in order to recover VAT incurred in relation to those taxable supplies.

In addition, a person who is not registered for VAT in the UK but acquires goods from another EC member state, ormake distance sales in the UK, above certain value limits may be required to register for VAT in the UK.

VAT exempt supplies

If a supply is exempt from VAT this means that no tax is payable but equally the person making the exemptsupply cannot normally recover any of the VAT on their own costs relating to that supply.

Generally property transactions such as leasing of land and buildings are exempt unless a landlord chooses tostandard-rate its supplies by a process known as opting to tax. This means that VAT is added to rental income andalso that VAT incurred, on say, an expensive refurbishment, is recoverable.

Supplies outside the scope of VAT

Supplies are outside the scope of VAT if they are:

Made by someone who is not a taxable person Made outside the UK; or Not made in the course or furtherance of business

In course or furtherance of business

VAT must be accounted for on all taxable supplies made in the course or furtherance of business with the corre-sponding recovery of VAT on expenditure incurred.

12 Value Added Tax

If a taxpayer also carries out non-business activities then VAT incurred in relation to such supplies is generally notrecoverable.

In VAT terms, business means any activity continuously performed which is mainly concerned with making suppliesfor a consideration. This includes:

Any one carrying on a trade, vocation or profession; The provision of membership benets by clubs, associations and similar bodies in return for a subscription

or other consideration; and Admission to premises for a charge.

It may also include the activities of other bodies including charities and non-prot making organizations.

Examples of non-business activities are:

Providing free services or information; Maintaining some museums or particular historic sites; Publishing religious or political views.

Construction services

In general the provision of construction services by a contractor will be VAT standard rated at 17.5%, however,there are a number of exceptions for construction services provided in relation to certain residential and charitableuse buildings.

The supply of building materials is VAT standard rated at 17.5%, however, where these materials are suppliedas part of the construction services the VAT liability of those materials follows that of the construction servicessupplied.

Zero-rated construction services

The following construction services are VAT zero-rated including the supply of related building materials.

The construction of new dwellings

The supply of services in the course of the construction of a building designed for use as a dwelling or number ofdwellings is zero-rated other than the services of an architect, surveyor or any other person acting as a consultantor in a supervisory capacity.

The following conditions must be satised in order for the works to qualify for zero-rating:

1. The work must not amount to the conversion, reconstruction or alteration of an existing building;2. The work must not be an enlargement of, or extension to, an existing building except to the extent that the

enlargement or extension creates an additional dwelling or dwellings;3. The building must be designed as a dwelling or number of dwellings. Each dwelling must consist of self-

contained living accommodation with no provision for direct internal access from the dwelling to any otherdwelling or part of a dwelling;

4. Statutory planning consent must have been granted for the construction of the dwelling, and constructioncarried out in accordance with that consent.

Separate use or disposal of the dwelling must not be prohibited by the terms of any covenant, statutory planningconsent or similar provision.

The construction of a garage at the same time as the dwelling can also be zero-rated as can the demolition of anyexisting building on the site of the new dwelling.

Value Added Tax 13

A building only ceases to be an existing building (see points 1. and 2. above) when it is:

1. Demolished completely to ground level; or when2. The part remaining above ground level consists of no more than a single faade (or a double faade on a

corner site) the retention of which is a condition or requirement of statutory planning consent or similarpermission.

The construction of a new building for relevant residential or charitable use

The supply of services in the course of the construction of a building designed for use as a relevant residential orcharitable building is zero-rated other than the services of an architect, surveyor or any other person acting as aconsultant or in a supervisory capacity.

A relevant residential use building means:

1. A home or other institution providing residential accommodation for children;2. A home or other institution providing residential accommodation with personal care for persons in need of

personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past orpresent mental disorder;

3. A hospice;4. Residential accommodation for students or school pupils5. Residential accommodation for members of any of the armed forces;6. A monastery, nunnery, or similar establishment; or7. An institution which is the sole or main residence of at least 90% of its residents.

A relevant residential purpose building does not include use as a hospital, a prison or similar institution or as ahotel, inn or similar establishment.

A relevant charitable use means use by a charity:

1. Otherwise than in the course or furtherance of a business; or2. As a village hall or similarly in providing social or recreational facilities for a local community.

Non qualifying use which is not expected to exceed 10% of the time the building is normally available for use canbe ignored. The calculation of business use can be based on time, oor

Davis Langdon-Spon's Architects' and Builders' Price, Book 2011 -Taylor

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Transcript of Davis Langdon-Spon's Architects' and Builders' Price, Book 2011 -Taylor