A tool is any physical item that can be used to carry out a task or achieve a goal, particularly one that is not used up in the process.
In construction costing, the distinction between tools, plant and consumables matters because they are priced and recovered in different ways. Small hand tools are usually treated as part of the contractor’s overheads or covered by an allowance in the labour rate, rather than priced item by item. Larger powered equipment is normally treated as plant, either owned or hired, and priced through plant rates or preliminaries. Items used up during the work, such as cutting discs, drill bits and fixings, are consumables. When valuing daywork or cost reimbursable work, a QS should check:
- whether small tools are covered by the labour rate or the percentage additions
- which items qualify as chargeable plant
- that consumables are not charged twice
Related terms: plant, consumables, daywork, all-in labour rate.
