First, I absolutely agree it is not disallowable, it falls under no heading of disallowable cost. The problem is, and here I am going to disagree with Andrew, these items are clearly overhead items and therefore part of the Fee, they do not form part of Defined Cost so don’t need to be disallowed.
The only two possible arguments you could make, and I agree with Neil you have to get back to the SCC, are that they are part of the working area overhead (but again if you are using the percentage you wont recover). Alternatively, as Neil suggests, you try and force it into Equipment. The trouble with 25 is obviously that the Contract, Guidance Notes etc are not consumed they are entirely reusable (subject to becoming obsolete). Equally, one could look mat the definition of Equipment which is that it is something the contractor provides, in order to Provide the Works. I don’t think the guidance notes etc are provided by the contractor (unless they are made available on site for everyone to use) and neither are they needed to provide the works.
Whatever way you look at this I am afraid my view is it is overhead and therefore in the fee.