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Cost & Budgeting
2025-12-24 · 4 min read

Prime Cost & Provisional Sums: How to Avoid Budget Surprises

These two terms are where most ‘budget blowouts’ start. Here’s how to interpret allowances properly.

Prime Cost (PC) and Provisional Sums (PS) are normal — but they must be realistic.

Prime Cost (PC)

PC items are typically selections: taps, appliances, tiles. If you choose higher than the allowance, you pay the difference.

Provisional Sums (PS)

PS items are estimates for uncertain work: rock excavation, drainage changes, removal of unexpected material.

How to protect yourself

  • Ask what assumptions were used
  • Keep allowances realistic for your target finish
  • Confirm what’s excluded and why

Transparency upfront prevents stress later.

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