Downstairs Cloakroom toilet - Floor tiling queries?

Hi, we have a cloakroom toilet which is approx. 1.5m2 max which we need floor tiling. We have 33 x 33 ceramic tiles and have got a quote from a tiler for �120 to lay them and cut round 2 pieces of sanitary ware. He has now advised for another �100 it may be better to lift up the sanitary ware and tile under (including removing the splash back tile and replacing). I hope his quote includes VAT but will check this today. Is this a reasonable price and is �100 a reasonable cost to lift up the sanitary ware. most tilers charge per piece of tile cutting about �20 that we have contacted so we are wondering whether it should have been more like �80 plus �100 for lifting sanitary ware. This price does not include tiles or grouting, adhesive etc.