If we have not included an Office Manager in our Tender - (NEC3 ECC Target Cost) but as the job progressed we have had to use one in order to provide the works - would the person be classified as a disallowed cost?
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Broadly speaking anyone you need in order to provide the works is someone that you can claim for as part of the Defined Cost under option C. If this was someone who was not identified at tender, this will NOT be dis-allowable but will eat into your gain share as your forecast will be going up but the target will not be changing.
Only other consideration is if the resource is working within the Working Area - as anyone working outside of the working area are deemed to be included within the fee and is not claimable withing Defined Cost.
Only a cost which fits a reason within the defined term of Disallowed Cost is something that can be disallowed.