I propose to take Questions Nos. 255 and 256 together.
Unit Cost Ceiling (UCC) Construction Costs relate to building costs only, which include normal site-works and site development, and are inclusive of VAT.
As noted in the reply to Question No. 1172 of 15 January 2019, land costs vary depending on location, size, site conditions, etc. The UCC all-In costs therefore reflect a composite average figure per unit, inclusive of VAT, to reflect construction costs, land costs, professional fees, utilities, site investigations/surveys, and specialist surveys, such as archaeology. The professional fees allowed for in the UCC All-In costs include, but are not limited to, design, valuation, and legal fees, as required.
Site investigations/site surveys are generally carried out on all sites, which is in line with best practice. Specialist surveys (e.g. archaeology) are carried out where necessary.
The VAT referenced in the UCC All-In costs applies to construction, fees, surveys etc, as appropriate.