The other overheads are no-commissionable as called for or requisitioned from, so charged to the, off-plan sale tenant(s) as straight taxes (La taxe foncière etc.), namely no commission deductible from the tenants' payments, no doubt apportionable to the logistics centre.

Nowt to do with non-commissioned officers, eg. NCOs in the RAF.

https://support.taxslayer.com/hc/en-us/articles/360015703592...

Firstly, I think it's important to understand the meaning of the French word provision as it's used in this context.

According to Larousse, the relevant definition is as follows:

"Somme remise d'avance à un avocat, à un avoué, à un expert et à valoir sur ses honoraires, ou somme remise à quelqu'un pour lui permettre de faire face à des frais et à valoir sur le montant exact des dépenses."

In accounting terms, what lessors do is they calculate and predict (i.e. make provisions on) how much certain charges will cost over time (such as water, electricity, and other service charges) and require advance payments to be made by the lessee to cover these charges for a certain period (often on a quarterly basis.) This avoids the situation where the landlord would have to incur the cost first and then recover the amounts from the lessee in arrears.

On the website https://edito.seloger.com/conseils-d-experts/louer/location-... it says:

Les charges locatives ou provisions sur charges sont les charges que le locataire paye en même temps que son loyer. Elles servent en réalité à couvrir les charges de copropriété préalablement payées par le propriétaire du logement. C’est pour cette raison qu’elles sont également appelées « charges récupérables ». Ces charges locatives comprennent l'entretien des parties communes ou « prestations collectives » (consommation d'eau et d'énergie, entretien et réparation des ascenseurs, chauffage collectif, frais de gardiennage, etc.), les taxes locatives (enlèvement d'ordures hors encombrants, balayage, redevance d’assainissement), l'entretien des parties individuelles ou « fournitures individuelles » (chauffage, production d'eau chaude, conditionnement d'air, entretien des cheminées…)

So we understand that, within the context of a lease, provisions sur charges are the estimated charges paid in advance separately from the rental fee. These prepaid charges are calculated on the basis of a yearly provisional budget done by the lessor. The prepayments (acomptes) are amortized every month and reconciled (régularisés) during the following quarter to see whether the amortizations resulted in a positive or negative balance (solde positif ou négatif). The amount of the lessee's next quarterly prepayment would then depend on the positive or negative balance of the previous quarter and be calculated accordingly.

In the context of your original text, they seem to include various kinds of taxes together with insurance premiums, i.e. property tax, storage premises tax, refuse collection tax, and the lessor's insurance premiums, which will be charged to the lessee in addition to the other estimated, upfront charges included in the rental fee, plus VAT. The note then asks whether "you" would like to include any other charges that are hors provision, i.e. those that are not part of the "somme remise à quelqu'un pour lui permettre de faire face à des frais et à valoir sur le montant exact des dépenses."

Therefore, I would translate the term as "non-provisional charges" or "non-prepaid charges."

According to https://www.investopedia.com/ask/answers/030415/what-are-dif... prepaid expenses are defined as follows:

"Prepaid Expenses
Many purchases a company makes in advance will be categorized under the label of prepaid expense. These prepaid expenses are those a business uses or depletes within a year of purchase, such as insurance, rent, or taxes. Until the benefit of the purchase is realized, prepaid expenses are listed on the balance sheet as a current asset. For example, if a company pays its landlord $30,000 in December for rent from January through June, the business is able to include the total amount paid in its current assets in December. As each month passes, the prepaid expense account for rent is decreased by the monthly rent amount until the total $30,000 is depleted."

From the point of view of the lessor, they are considering whether they should include any other non-prepaid charges that the lessor does not itself have to pay in advance to the authorities (or other entities.)

In the link https://www.lease-advice.org/fact-sheet/service-charges/, they refer to "estimated costs."

"la provision" is the supply or provision; "hors" means out or outside or off
In French 'charges' are costs, charges, expenses or burdens and responsibilities.

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Note added at 3 days 1 hr (2020-05-19 10:41:08 GMT)
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As a second attempt 'les charges hors provision' look like additional costs or expenses.