diff --git a/README.md b/README.md
index e0fda4e..d339763 100644
--- a/README.md
+++ b/README.md
@@ -232,6 +232,25 @@ checked rather than intended. On the SANS 1200 template, where quantities are
 derived (`=G35`, `=CEILING.MATH(...)`), writing a literal over that would
 destroy the engineer's model while looking like it worked.
 
+## Tariffs carried inside a sum
+
+Candy sometimes prints a **word where a rate would go** — `INCL`, `Incl VAT`,
+`PROV` — meaning that tariff is included in the sum above rather than priced
+separately. Those lines have a quantity but no figure, and they used to arrive
+in the consultant's file as **blank cells**, which read as a failure to pull
+through. That is exactly what the engineer reported.
+
+They now carry the source's own wording into the rate cell, and are listed as a
+note rather than a disagreement:
+
+```
+F15 = 'INCL'    a) Office buildings
+F17 = 'INCL'    b) Survey Equipment
+```
+
+The amount column is left alone, because there is genuinely no figure for that
+line — the money is in the sum above it. 20 of these on the Blueberry pair.
+
 ## A person decides the rest
 
 The aligner leaves some lines unplaced because nothing scored high enough, and
diff --git a/boq_engine/extract.py b/boq_engine/extract.py
index b4097b8..97256a1 100644
--- a/boq_engine/extract.py
+++ b/boq_engine/extract.py
@@ -147,6 +147,11 @@ class Row:
     qty: float | None = None
     rate: float | None = None
     amount_txt: str = ""
+    # Candy prints a WORD in the rate/amount column when a tariff is carried
+    # inside a sum rather than priced separately - "INCL", "Incl VAT", "PROV".
+    # That is a real tariff decision, not a missing number, and it has to
+    # survive into the consultant's file instead of arriving as a blank.
+    tariff_note: str = ""
     top: float = 0.0
     page: int = 0
 
@@ -196,9 +201,13 @@ def _page_rows(page, pno: int) -> list[Row]:
                 continue
             if col == "rate" and r.rate is None:
                 r.rate = _to_num(txt)
+                if r.rate is None and not txt.replace(".", "").isdigit():
+                    r.tariff_note = (r.tariff_note + " " + txt).strip()
                 continue
             if col == "amount":
                 r.amount_txt = (r.amount_txt + " " + txt).strip()
+                if _to_num(txt) is None and not txt.replace(".", "").isdigit():
+                    r.tariff_note = (r.tariff_note + " " + txt).strip()
                 continue
             if UNIT_X_MIN <= x0 < UNIT_X_MAX:
                 r.unit = (r.unit + txt).strip()
@@ -348,6 +357,7 @@ def _merge_continuations(rows: list[Row]) -> list[Row]:
 @dataclass
 class Line:
     kind: str = "line"
+    tariff_note: str = ""
     number: str = ""
     desc: str = ""
     unit: str = ""
@@ -505,6 +515,7 @@ def _build(content: list[Row]) -> Group:
                 and t.depth(num) >= 3
 
             line = Line(
+                tariff_note=r.tariff_note,
                 number=num,
                 desc=f"{sub}) {body}" if sub else body,
                 unit=r.unit.strip(),
diff --git a/boq_engine/template.py b/boq_engine/template.py
index 29555e0..10dc01c 100644
--- a/boq_engine/template.py
+++ b/boq_engine/template.py
@@ -507,6 +507,7 @@ def source_lines(tree: dict, *, with_prices: bool = True) -> list[dict]:
                 return
             out.append({
                 "number": node.get("number", "") or "",
+                "tariff_note": (node.get("tariff_note") or "").strip(),
                 "desc": (node.get("desc") or "").strip(),
                 "unit": (node.get("unit") or "").strip(),
                 "qty": node.get("qty"),
@@ -885,6 +886,23 @@ def _write_one(wb, name: str, lay: Layout, ln: dict,
                         field="unit", template_value=cur,
                         source_value=ln["unit"])
 
+    # --- a tariff carried inside a sum ("INCL", "incl VAT") -----------------
+    # Written as the literal text the source printed. A blank cell here reads
+    # as a failure to the consultant; the source's own wording is the honest
+    # answer, and the amount column is left alone because there is no figure.
+    note = (ln.get("tariff_note") or "").strip()
+    if note and ln["rate"] is None and c_rate and \
+            ws.cell(r, c_rate).value in (None, ""):
+        if _writable(ws, r, c_rate, res, name, label, "rate"):
+            ws.cell(r, c_rate, note)
+            res.wrote(name, r, c_rate, note)
+            res.written += 1
+            res.add("info", name, r, label,
+                    f"carried in the sum - the source prints \"{note}\" rather "
+                    f"than a rate, so that wording was kept. There is no amount "
+                    f"for this line.",
+                    source=note)
+
     # --- quantity ------------------------------------------------------------
     stop = False
     if c_qty and ln["qty"] is not None: