NEC3 ECC: Decloration of savings under option C

If a Contractor wants to use a Subcontractor with a slightly different design but conforms with the Works Information and a cheaper option, with option C and with X15 do they have to declare the savings?

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X15 is irrelevant in this particular situation. It depends if the design is your responsibility or it is the Employers. If it is Contractor design and they propose a value engineering idea, then this is an exception to 60.1(1) being a compensation event - meaning this value engineering idea will NOT change the total of the Prices (target) and both Parties will benefit from the saving. If the alternative subcontractor/design complies with Works Information there should be no reason to say no (and why would the Employer if they would benefit from the saving?)