Our Brands

Bahco Bahco BLE305 Pneumatic Workshop stool

€73.13 Ex. VAT

Footprint Masons Brick Chisel 1234

€12.15 Ex. VAT

Easiplumb 40mm Flexible Waste Pipe Coupling

€8.90 Ex. VAT

Wera 05005540001 8010 B Zyklop Comfort 3/8" Dr Ratchet

€81.26 Ex. VAT

Dargan 50.8cc 2-Stroke Professional Wheeled Grass Trimmer

€243.09 Ex. VAT

LED Lenser HF4R CORE Rechargeable Head Torch

€36.54 Ex. VAT

Bahco Fit Slotted/Pozidriv Screwdriver Set with Rubber Grip - 5 Pcs B219.015

€27.60 Ex. VAT

Stealth Mounts 6 Pack Red Bench Belts XL (64 x 9mm) BB-XL-RED-6

€12.15 Ex. VAT

Festool 577799 EB-M-L3/12 Ear plugs for GHS 25 (12 Pack)

€14.59 Ex. VAT

Robert Sorby Midi Point Tip Rs100Kt RS112C

€14.59 Ex. VAT

Robert Sorby 765/S19 3/4 Stem X 4.1/2" L765/S19

€14.59 Ex. VAT

Robert Sorby 823 Square Scraper HSS (19mm - 25mm)

€44.67 - €52.80 Ex. VAT

Robert Sorby 974 Double Ended Calipers 4" H974000

€23.54 Ex. VAT

Robert Sorby 976 Inside/Outside Calipers 6" H976000

€28.41 Ex. VAT

Pica VISOR Permanent Marker - Green

€9.72 Ex. VAT

Festool 577173 SB-KSC Chip Collection Bag

€43.86 Ex. VAT

Knipex 95 71 445 Wire Rope and ACSR-Cable Cutter With Plastic Grips 445mm

€235.73 Ex. VAT

Knipex 71 82 950 Concrete Mesh Cutter With Multi-Component Grips 950mm

€150.37 Ex. VAT

Veto Pro Pac V-SWAP TABLET PANEL, TECH-MCT BLACKOUT/BUILD-OUT AX3604

€32.48 Ex. VAT

Dargan 4pce Ratchet Strap Set

€20.28 Ex. VAT

Rotabroach Aluminium Cermet Blade 355mm x 25.4mm x 80T RAPB355AL

€48.74 Ex. VAT

Milwaukee Bi-Metal Universal Jigsaw Blade T318BF (5 Pack)

€9.72 Ex. VAT

Smart ST32RW1 Starlock 32Mm Rapid Wood Blades

€12.15 Ex. VAT

Starrett 50B Trammel Head

€75.57 Ex. VAT

Snickers 9004 1858 Logo Belt - Grey/Steel Grey

€23.53 Ex. VAT

Trend Two Flute Cutter 3.2mm diameter C001X1/4TC

€21.10 Ex. VAT

Stanley 0-20-331 Fatmax Mini Flush Cut Pull Saw

€13.78 Ex. VAT

Toptul 1/2" Drive rotary ratchet handle 60 tooth

€60.94 Ex. VAT

Knipex 92 67 63 Insulated Precision Tweezers

€24.35 Ex. VAT

Knipex 79 12 125 Precision Electronics Diagonal Cutter

€60.94 Ex. VAT

Autoglym Super Resin Polish SRP325 Car Detailing Valeting 325ml Single

€13.78 Ex. VAT

Dargan 30M Fibreglass Measuring Tape

€22.72 Ex. VAT

Dargan 36mm Qualplex Pipe Cutter

€15.41 Ex. VAT

Dargan 42pc Impact Bit Set

€17.85 Ex. VAT

Dargan 6inch Side Cutting Pliers

€11.34 Ex. VAT

Knipex 00 19 55 S4 Set of Pliers Wrenches 5 Piece

€292.64 Ex. VAT

Knipex 02 02 225 SB High Leverage Multi-component Grip Combination Pliers

€30.85 Ex. VAT

Estwing 22oz Hammertooth Hammer Smooth (Joist Hammer) E6/22T

€65.00 Ex. VAT

Tolsen 5pcs Jigsaw Blades Set T101B 76804

€4.02 Ex. VAT

Tolsen 5pcs Jigsaw Blades Set T244D 76803

€4.02 Ex. VAT

Tolsen Cup wire brush with nut 75mm 77601

€4.02 Ex. VAT

Tolsen Flat wood bits 6mm 75631

€4.84 Ex. VAT

Tolsen SDS-plus hammer drill bits 6*160mm 75322

€3.21 Ex. VAT

Asquith & Fox AQ020 Women's Classic Fit Polo - Black

€12.97 Ex. VAT

* Shipped Direct 4-5 Day Delivery Time *

Misc Wood Auger Bit 32 x 135mm

€12.15 Ex. VAT

Snickers 4506 AllroundWork, Softshell Stretch Vest - Black

€99.15 Ex. VAT

ATG MaxiDry Plus 56530 Waterproof Chemical Resistant Gauntlets

€8.12 Ex. VAT

Tolsen Mini Long Nose Pliers 115MM 10352

€3.21 Ex. VAT

Tolsen Mini Round Nose Pliers 115MM 10355

€3.21 Ex. VAT

Tolsen Screwdriver Cr-v Slotted: 5.5x100 20003

€1.59 Ex. VAT

Tolsen Steel Files 8" Triangular 32013

€4.84 Ex. VAT

Tolsen Jig Saw Blade HCS T111C, Wood, 100mm x 8T 5 Pack 76801

€3.21 Ex. VAT

Portwest FP46 Coiled Tool Lanyard - Green

€13.81 Ex. VAT

Portwest FP54 Double Tool Lanyard - Black

€9.75 Ex. VAT

Easiplumb 1/2" Pushtite Stop End

€5.65 Ex. VAT

Dewalt DZE591-XJ Replacement Seal For DCE590 Grabo Suction Lifter

€32.48 Ex. VAT

Rotabroach SITEH3RO 5 Piece Car Reamer Metric Kit

€365.81 Ex. VAT

Veto Pro Pac LBC-15 Carbon 16.5L Luchbox Cooler AX3682

€219.47 Ex. VAT

FREE VETO PRO PAC MB2B

Dargan Wood Drill Bits Set (4-10mm) - 5pc

€8.08 Ex. VAT

Dargan 50.8cc 2-Stroke Professional Brush Cutter DG20

€203.21 Ex. VAT

Veto Pro Pac MP2X Fabric & Leather Tool Pouch AX3662

€109.72 Ex. VAT

Bahco 4750-KP-1 Knee Pads

€21.91 Ex. VAT

Bahco LTS-50-E Long Measuring Tapes with Nylon Coated Blade and Open Case

€34.91 Ex. VAT

Knipex 08 26 185 SB Needle-Nose Combination Pliers

€39.79 Ex. VAT

Estwing 14" Nail Puller EPC360G

€30.04 Ex. VAT

Estwing 24oz Straight Claw Framing Hammer Smooth E3/24S

€65.00 Ex. VAT

Robert Sorby 767E 9" External Bowl Rest L767E

€36.54 Ex. VAT

Robert Sorby 768 Box Turners Table L768

€16.22 Ex. VAT

Robert Sorby 767 9" Internal Bowl Rest L767

€36.54 Ex. VAT

Robert Sorby Turnmaster Handled HSS + 3 HSS Cutters RSTM HT123

€125.98 Ex. VAT

Robert Sorby 412T Tapered Velcro Sponge Pad 2"Dia W412T

€20.28 Ex. VAT

Robert Sorby 820H Round Nose Scraper HSS (19mm - 25mm)

€60.93 - €69.07 Ex. VAT

Robert Sorby 843H Spindle Roughing Gouge HSS 3/4" B843193

€73.13 Ex. VAT

Kreg Zinc Pocket-Hole Screws #6 Fine-Thread Pan Head (25mm) (500 pce)

€22.72 Ex. VAT

Sip TEMPEST HDP660/120-02 Electric Pressure Washer

€1,349.55 Ex. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

Bondhus BLX9M BallEnd Hex Key 9pcs Set 1.5mm-10mm

€17.85 Ex. VAT

Bessey AV2 Floor Spacers - 4pc

€15.40 Ex. VAT

Bessey EZS15-8 6'' 80mm Heavy Duty One Handed Clamp

€28.41 Ex. VAT

Veto Pro Pac MC Compact Tool Bag AX3506

€125.98 Ex. VAT

FREE VETO PRO PAC MB2B

Snickers 6141 0404 AllroundWork Holster Pockets Stretch Shorts - Black

€81.26 Ex. VAT

Metabo KT 18 LTX 66 BL 18V Brushless Plunge Cut Saw Kit (2x5.5Ah)

€812.97 Ex. VAT

Snickers 9050 0418 Elastic Braces

€26.78 Ex. VAT

Trend Pro Two flute Cutter 6mm diameter 3/24X1/4TC

€30.04 Ex. VAT

Trend Rounding over 9.5mm radius x 15.9mm cut C078X1/2TC

€46.30 Ex. VAT

Stanley 5-21-398 Surform Blade 140mm Fine Cut

€4.02 Ex. VAT

Stanley FMST1-71180 Open Mouth Tool Bag

€77.20 Ex. VAT

Toptul 1/2" Dr Deep Impact Wheel Nut Socket Set 3pc

€36.54 Ex. VAT

Toptul 1/2" Drive swivel head reversible ratchet 72tooth

€42.24 Ex. VAT

Toptul Adaptor Mirror 1/2"(F)x3/4"(M)

€8.09 Ex. VAT

Toptul Digital clamp meter

€183.70 Ex. VAT

Toptul 3/8" Drive Power bar 15"/375mm

€25.98 Ex. VAT

Autoglym Bumper Trim Gel BTG325 Protection Car Detailing Valeting 325ml Single

€8.09 Ex. VAT

Festool 204202 Wet Filter NF-CT MINI/MIDI-2/CT15

€21.91 Ex. VAT

Dargan 7in Heavy Duty Side Cutting Pliers

€15.41 Ex. VAT

Knipex 30 41 160 Halogen Bulb Exchange Pliers

€38.17 Ex. VAT

Knipex 14 26 160 SB Multi-component Grip Diagonal Insulation Stripper

€47.11 Ex. VAT

Tolsen 9Pcs extra-long arm hex key set 20049

€8.09 Ex. VAT

Tolsen 9Pcs long arm hex key set 1.5-10mm 20048

€7.28 Ex. VAT

Tolsen SDS-plus hammer drill bits 16*210mm 75352

€5.65 Ex. VAT

Premier PR824 Women’s Artisan Fleece Jacket - Moss Green / Brown

€29.23 Ex. VAT

* Shipped Direct 4-5 Day Delivery Time *

TriDri Women's TriDri® Performance T-shirt - Navy

€8.09 Ex. VAT

* Shipped Direct 4-5 Day Delivery Time *

Protool Visor Set PTFS2000SET

€24.35 Ex. VAT

Cramer 48C 48V Single Charger

€58.54 Ex. VAT

Tolsen 125mmFixed caster 62941

€12.97 Ex. VAT

ATG MaxiTherm Gloves 30201 Palm Coated Thermal Gloves 12pk

€56.90 Ex. VAT

Tolsen Plier Circlip Straight External 235mm 10088

€5.65 Ex. VAT

Tolsen Plier Combination 180mm 10016

€7.28 Ex. VAT

Tolsen Plier Locking Chain Clamp 250mm Chain 460mm 10050

€14.59 Ex. VAT

Tolsen 3 Piece Plier & Wrench Set 10403

€16.22 Ex. VAT

Tolsen Extension Bar 1/4" x 100mm 15122

€1.99 Ex. VAT

Tolsen Screwdriver Stubby Ph1*38mm 20133

€1.59 Ex. VAT

Tolsen 3pcs Magnetic Nut Socket 7mm 77842

€5.65 Ex. VAT

Tolsen Webbing Sling 4T x 3m 62280

€18.66 Ex. VAT

Tolsen Webbing Sling 4T x 5m 62282

€28.41 Ex. VAT

Portwest PW30 - Visitor Safety Spectacles - Clear

€4.87 Ex. VAT

Footprint Guarded 1.5'' Scutch Chisel 579

€21.10 Ex. VAT

Easiplumb Radiator Decoration Kit - White (4 Rads)

€12.15 Ex. VAT

Stanley 1-93-950 Fatmax 18" Toolbag

€51.63 Ex. VAT

Wera 05075810001 7510 Kraftform Safe-Torque Speed Torque screwdriver (1-3 Nm)

€85.33 Ex. VAT

Dargan 25.4cc 2-Stroke Brush Cutter DG19

€154.43 Ex. VAT

Bahco Electrician Stripping Knives for Both Hands SB2446-EL

€8.08 Ex. VAT

Pica 520/41 Classic 520 Blue Bullet Tip Dry Safe Permanent Marker

€1.61 Ex. VAT

Zircon MultiScanner L550C OneStep 38mm/ 75mm

€94.26 Ex. VAT

Robert Sorby 830SH Slim Parting Tool B830S08

€32.48 Ex. VAT

Stabila LBM 1000 Steel Blade Open Reel Tape 50m

€65.00 Ex. VAT

Pica Classic PRO Lumber Crayon - Green

€1.63 Ex. VAT

Dewalt DWHT11726 Spare snap-off blade 25mm (3 pack)

€6.46 Ex. VAT

Bessey KRE80-2K-OH KRE TWIN PACK KRE Clamp

€162.56 Ex. VAT

Knipex 95 32 060 Cable Cutter (Ratchet Action) Telescopic Handles Multi-Component Grips 630mm

€682.89 Ex. VAT

Knipex 00 20 01 V02 6 Piece Precision Circlip Plier Set In Foam Tray

€130.04 Ex. VAT

Bolle SUPERBLAST SUPBLV Face Shield / Visor Attachment

€8.90 Ex. VAT

Draper Midi Mitre Box, 290 x 58 x 56mm

€5.65 Ex. VAT

Starrett 134 Cross Test Level and Plumb

€47.11 Ex. VAT

Trend Craft saw blade 215mm x 24 teeth x 30mm CSB/21524

€27.60 Ex. VAT

Trend Chamfer V groove Cutter angle=45 degrees C045X1/4TC

€41.42 Ex. VAT

Trend Intumescent Cutter 15mm x 40mm C221X1/2TC

€60.12 Ex. VAT

Trend Panel veining 4.8mm radius C141X1/4TC

€30.04 Ex. VAT

Trend Two flute Cutter 22.2mm diameter C032X1/4TC

€21.10 Ex. VAT

Toptul Impact Adaptor 3/4" Female x 1" Male

€20.28 Ex. VAT

Toptul Adaptor Mirror 1/2"(F)x3/8"(M)

€3.21 Ex. VAT

Bosch GAS 18V-10 18V L Dust Extractor (Bare Unit)

No Price Available

Bosch GWS 18V-LI 18V 115mm Angle Grinder in L Boxx (Bare Unit)

€162.56 Ex. VAT

Knipex 92 08 78 ESD Precision Tweezers

€24.35 Ex. VAT

CK VDE Cable Sheath Stripping Knife T0990

€30.04 Ex. VAT

CK Warding File Set Of 4 T0119

€19.47 Ex. VAT

Dargan 12inch Waterpump Pliers / Adjustable Wrench

€22.72 Ex. VAT

Dargan 16oz Wooden Hdl. Claw

€7.28 Ex. VAT

Dargan Dry Wall Screw Adaptor

€4.84 Ex. VAT

Knipex 28 71 280 SB Long Reach Needle Nose Pliers

€32.48 Ex. VAT

Knipex 46 20 A61 External Circlip Pliers 580mm

€134.11 Ex. VAT

Tolsen 5pcs Jigsaw Blades Set T118B 76812

€4.84 Ex. VAT

Tolsen Claw Hammer 8OZ 25148

€5.65 Ex. VAT

Tolsen Go-through screwdriver PH1*75 20121

€4.02 Ex. VAT

Tolsen Screwdriver PZ2*150MM 20012

€2.40 Ex. VAT

Tolsen Utility Knife Fixed Blade 30108

€4.02 Ex. VAT

Tolsen SDS-plus hammer drill bits 6*210mm 75342

€4.02 Ex. VAT

LED Lenser P5R Rechargeable Led Torch

€69.07 Ex. VAT

Wera 05020352001 6007 Joker SB Ring Ratchet Spanner - 13mm

€36.54 Ex. VAT

Wera 05020350001 6007 Joker SB Ring Ratchet Spanner - 8mm

€32.48 Ex. VAT

Cramer 48B800K4 48V Cordless Blower (1X4Ah)

€275.61 Ex. VAT

FREE Extra 4Ah Battery !

Tolsen 150mm Fixed caster 62944

€15.41 Ex. VAT

Tolsen Plier Circlip Straight External 180mm 10087

€4.84 Ex. VAT

Tolsen Mini Combination Pliers 115MM 10350

€3.21 Ex. VAT

Tolsen Screwdriver VDE 3.0x75 38000

€2.40 Ex. VAT

Knipex 97 43 200 Crimp System Pliers For exchangeable crimping dies

€138.17 Ex. VAT

Knipex 00 21 19 LB L-BOXX Empty Tool Case

€162.56 Ex. VAT

Bessey EZ360 One-Hand Clamp With Rotating Grip

€32.48 - €48.74 Ex. VAT

Protool Sliding Bevel 9"

€10.52 Ex. VAT

Robert Sorby 765/S16 5/8 Stem X 3.1/2" L765/S16

€14.59 Ex. VAT

Robert Sorby 289EG85 Slick Edge Guard (85mm) F289EG85

€16.22 Ex. VAT

Stabila Pocket tape BM 300, cm/inch scale 5m/16'

€20.28 Ex. VAT

Pica VISOR Permanent Marker - Blue

€9.72 Ex. VAT

Bosch GEX 12V-125 Brushless 12V 125mm Random Orbit Sander in L-BOXX (2x2Ah)

€243.86 Ex. VAT

Bahco 31 Piece 1/4" Bit Set 59-S31B

€8.09 Ex. VAT

Smart ST63CJ1 Starlock 63Mm Japanese Tooth Wood Blade

€12.15 Ex. VAT

Bahco 302-35 Tube Cutter 8-35 mm

€24.35 Ex. VAT

Trend Craft saw blade 165mm x 24 teeth x 30 thin CSB/16524TB

€21.10 Ex. VAT

Trend Two Flute Cutter 10mm diameter C016AX1/2TC

€17.85 Ex. VAT

Trend Two Flute Cutter 18.0mm diameter C028AX1/2TC

€30.85 Ex. VAT

Stanley 0-10-242 Fatmax Retractable Safety Knife

€18.66 Ex. VAT

Toptul 8PCS 3/8" Dr. Star Bit Socket Rail Set

€17.85 Ex. VAT

Toptul 1/2"Dr Sliding T-handle Mirror 250mm

€10.53 Ex. VAT

Toptul 1/2" Drive power bar repair kit for CFBC1624

€14.59 Ex. VAT

Toptul 1/4" Ratchet handle repair kit for CJLN0816

€16.22 Ex. VAT

Stihl BGA 86 Cordless Battery Blower - Bare Unit

€259.35 Ex. VAT

Knipex 86 09 250 V01 Protective Jaws For 86 XX 250 3 Pairs

€9.72 Ex. VAT

Knipex 35 12 115 ESD Electronics Pliers

€35.73 Ex. VAT

Knipex 55 00 300 SB Farriers' Pincers (Tear-off Pliers for vehicle bodywork)

€52.80 Ex. VAT

Tolsen 41Pcs T Handle Ratchet bit & sockets set 20036

€16.22 Ex. VAT

Tolsen 6 in 1 Screwdriver set 20043

€4.02 Ex. VAT

Tolsen Claw Hammer 16OZ 25150

€6.46 Ex. VAT

Tolsen Crimped wire bevel brush 100mm 77627

€4.84 Ex. VAT

Tolsen Cup wire brush with nut 125mm 77603

€8.09 Ex. VAT

Tolsen SDS-plus hammer drill bits 10*260mm 75366

€5.65 Ex. VAT

Tolsen SDS-plus hammer drill bits 16*260MM 75372

€6.46 Ex. VAT

Tolsen Spirit level 100CM/40" 35235

€16.22 Ex. VAT

Tolsen Twist wire bevel brush 100mm 77629

€5.65 Ex. VAT

Bahco Fit VDE Insulated Plus-Minus/Pozidriv-Tip Screwdriver Set B220.012

€16.22 Ex. VAT

Tolsen 1/2" Impact Extension Bar 3" / 75mm 18285

€3.21 Ex. VAT

Tolsen 1/2" Impact Extension Bar 5" / 125mm 18286

€4.02 Ex. VAT

Tolsen VDE 24" Bolt Cutter V12224

€65.00 Ex. VAT

Tolsen Webbing Sling 5T x 6m 62287

€40.61 Ex. VAT

Footprint 1.5'' Scutch Combs (5Pack) 5782B

€8.54 Ex. VAT

Easiplumb 1/2" Brass Compression Stop End

€4.84 Ex. VAT

Veto Pro Pac KP-XL Vertical Pocket Panel AX3556

€113.78 Ex. VAT

Stealth Mounts Tube Holders (2 Pack)

€9.72 Ex. VAT

Marshalltown QLT Pointing Trowel 5x2" 10743

€5.65 €4.02 Ex. VAT

Winter Sale

Robert Sorby Midi Multi Tip Hollowing RS100KT

€81.26 Ex. VAT

Leather Craft LC 3003 Tape Clip

€12.97 Ex. VAT

Robert Sorby 5008 Micro Straight Gouge 5mm P500805

€30.85 Ex. VAT

Robert Sorby Tool Rest Adjustment Collar 19 (3/4") LRSTRAC19

€28.41 Ex. VAT

Robert Sorby 289EG60 Slick Edge Guard (60mm) F289EG60

€14.59 Ex. VAT

Knipex 00 50 13 TB K Adapter Straps with fixated carabiner

€32.48 Ex. VAT

Sip P200W-AC ES HONDAâ„¢ Professional Welder Generator

€2,699.15 Ex. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

Sip PB3800/3M/100 Silenced Piston Compressor

€1,463.37 Ex. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

Sip PX3/150-SRB 150ltr Belt Drive Compressor

€764.19 Ex. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

Sip PX4-3/200B 200ltr Belt Drive Compressor

€959.31 Ex. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

Wera 6005 Joker Double Open-Ended Wrench

€11.34 - €14.59 Ex. VAT

Trend Tool and Bit Cleaner - 532ml

€26.79 Ex. VAT

Irwin IRW10506627 3 Piece 6X Auger Bit Set

€24.38 Ex. VAT

Winter Sale

Bondhus BSX6 Ball Driver Hex Screwdriver 6pcs Metric Set 1.5mm-5mm

€16.22 Ex. VAT

Draper 10.8V Storm Force Cordless Hammer Drill (1x1.5Ah)

€56.87 Ex. VAT

Starrett 136 70 x 70mm Cross Test Level

€35.73 Ex. VAT

Stihl AK10 36V 1.4AH Battery

€89.43 Ex. VAT

Sip Pro Fireball 2261DV Dual Voltage Propane Heater 106,995 - 226,000BTU

€487.76 Ex. VAT

Toptul 1" Dr Socket Set 14Pce (metric)

€569.07 Ex. VAT

Toptul 1/2" Drive ratchet handle 36 tooth

€29.23 Ex. VAT

Knipex 95 11 165 SB Cable and Wire Rope Shears

€29.23 Ex. VAT

Dargan 8inch 1/2 Round File

€8.09 Ex. VAT

Knipex 02 02 180 SB High Leverage Multi-component Grip Combination Pliers

€24.35 Ex. VAT

LED Lenser 502136 Flashlight Workers Friend Kit

€112.16 Ex. VAT

Festool 577713 DTSC 200-Basic Cordless 18V Delta Sander

€421.95 Ex. VAT

Tolsen Aluminium Rivet 2.4*8MM 3/32"*5/16" 43006

€2.85 Ex. VAT

Tolsen Flat wood bits 38mm 75649

€8.09 Ex. VAT

Tolsen Spirit level 80CM/32" 35234

€14.59 Ex. VAT

Tolsen 75mm Swivel caster 62906

€3.62 Ex. VAT

Tolsen Plier Combination 180mm 10001

€5.65 Ex. VAT

Tolsen Water Pump Pliers 250mm 10321

€8.09 Ex. VAT

Tolsen 5pcs Combination Spanner Set 8-19mm 15886

€12.15 Ex. VAT

Tolsen Screwdriver Cr-v Ph 1x100 20007

€1.59 Ex. VAT