Our Brands

Bahco Bahco BLE305 Pneumatic Workshop stool

€89.95 Inc. VAT

Footprint Masons Brick Chisel 1234

€14.94 Inc. VAT

Easiplumb 40mm Flexible Waste Pipe Coupling

€10.95 Inc. VAT

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

€99.95 Inc. VAT

Dargan 50.8cc 2-Stroke Professional Wheeled Grass Trimmer

€299.00 Inc. VAT

LED Lenser HF4R CORE Rechargeable Head Torch

€44.94 Inc. VAT

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

€33.95 Inc. VAT

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

€14.94 Inc. VAT

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

€17.95 Inc. VAT

Robert Sorby Midi Point Tip Rs100Kt RS112C

€17.95 Inc. VAT

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

€17.95 Inc. VAT

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

€54.94 - €64.94 Inc. VAT

Robert Sorby 974 Double Ended Calipers 4" H974000

€28.95 Inc. VAT

Robert Sorby 976 Inside/Outside Calipers 6" H976000

€34.94 Inc. VAT

Pica VISOR Permanent Marker - Green

€11.96 Inc. VAT

Festool 577173 SB-KSC Chip Collection Bag

€53.95 Inc. VAT

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

€289.95 Inc. VAT

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

€184.96 Inc. VAT

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

€39.95 Inc. VAT

Dargan 4pce Ratchet Strap Set

€24.94 Inc. VAT

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

€59.95 Inc. VAT

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

€11.96 Inc. VAT

Smart ST32RW1 Starlock 32Mm Rapid Wood Blades

€14.94 Inc. VAT

Starrett 50B Trammel Head

€92.95 Inc. VAT

Snickers 9004 1858 Logo Belt - Grey/Steel Grey

€28.94 Inc. VAT

Trend Two Flute Cutter 3.2mm diameter C001X1/4TC

€25.95 Inc. VAT

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

€16.95 Inc. VAT

Toptul 1/2" Drive rotary ratchet handle 60 tooth

€74.96 Inc. VAT

Knipex 92 67 63 Insulated Precision Tweezers

€29.95 Inc. VAT

Knipex 79 12 125 Precision Electronics Diagonal Cutter

€74.96 Inc. VAT

Autoglym Super Resin Polish SRP325 Car Detailing Valeting 325ml Single

€16.95 Inc. VAT

Dargan 30M Fibreglass Measuring Tape

€27.95 Inc. VAT

Dargan 36mm Qualplex Pipe Cutter

€18.95 Inc. VAT

Dargan 42pc Impact Bit Set

€21.96 Inc. VAT

Dargan 6inch Side Cutting Pliers

€13.95 Inc. VAT

Knipex 00 19 55 S4 Set of Pliers Wrenches 5 Piece

€359.95 Inc. VAT

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

€37.95 Inc. VAT

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

€79.95 Inc. VAT

Tolsen 5pcs Jigsaw Blades Set T101B 76804

€4.94 Inc. VAT

Tolsen 5pcs Jigsaw Blades Set T244D 76803

€4.94 Inc. VAT

Tolsen Cup wire brush with nut 75mm 77601

€4.94 Inc. VAT

Tolsen Flat wood bits 6mm 75631

€5.95 Inc. VAT

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

€3.95 Inc. VAT

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

€15.95 Inc. VAT

* Shipped Direct 4-5 Day Delivery Time *

Misc Wood Auger Bit 32 x 135mm

€14.94 Inc. VAT

Snickers 4506 AllroundWork, Softshell Stretch Vest - Black

€121.95 Inc. VAT

ATG MaxiDry Plus 56530 Waterproof Chemical Resistant Gauntlets

€9.99 Inc. VAT

Tolsen Mini Long Nose Pliers 115MM 10352

€3.95 Inc. VAT

Tolsen Mini Round Nose Pliers 115MM 10355

€3.95 Inc. VAT

Tolsen Screwdriver Cr-v Slotted: 5.5x100 20003

€1.96 Inc. VAT

Tolsen Steel Files 8" Triangular 32013

€5.95 Inc. VAT

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

€3.95 Inc. VAT

Portwest FP46 Coiled Tool Lanyard - Green

€16.99 Inc. VAT

Portwest FP54 Double Tool Lanyard - Black

€11.99 Inc. VAT

Easiplumb 1/2" Pushtite Stop End

€6.95 Inc. VAT

Dewalt DZE591-XJ Replacement Seal For DCE590 Grabo Suction Lifter

€39.95 Inc. VAT

Rotabroach SITEH3RO 5 Piece Car Reamer Metric Kit

€449.95 Inc. VAT

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

€269.95 Inc. VAT

FREE VETO PRO PAC MB2B

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

€9.94 Inc. VAT

Dargan 50.8cc 2-Stroke Professional Brush Cutter DG20

€249.95 Inc. VAT

Veto Pro Pac MP2X Fabric & Leather Tool Pouch AX3662

€134.96 Inc. VAT

Bahco 4750-KP-1 Knee Pads

€26.95 Inc. VAT

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

€42.94 Inc. VAT

Knipex 08 26 185 SB Needle-Nose Combination Pliers

€48.94 Inc. VAT

Estwing 14" Nail Puller EPC360G

€36.95 Inc. VAT

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

€79.95 Inc. VAT

Robert Sorby 767E 9" External Bowl Rest L767E

€44.94 Inc. VAT

Robert Sorby 768 Box Turners Table L768

€19.95 Inc. VAT

Robert Sorby 767 9" Internal Bowl Rest L767

€44.94 Inc. VAT

Robert Sorby Turnmaster Handled HSS + 3 HSS Cutters RSTM HT123

€154.96 Inc. VAT

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

€24.94 Inc. VAT

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

€74.94 - €84.96 Inc. VAT

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

€89.95 Inc. VAT

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

€27.95 Inc. VAT

Sip TEMPEST HDP660/120-02 Electric Pressure Washer

€1,659.95 Inc. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

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

€21.96 Inc. VAT

Bessey AV2 Floor Spacers - 4pc

€18.94 Inc. VAT

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

€34.94 Inc. VAT

Veto Pro Pac MC Compact Tool Bag AX3506

€154.96 Inc. VAT

FREE VETO PRO PAC MB2B

Snickers 6141 0404 AllroundWork Holster Pockets Stretch Shorts - Black

€99.95 Inc. VAT

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

€999.95 Inc. VAT

Snickers 9050 0418 Elastic Braces

€32.94 Inc. VAT

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

€36.95 Inc. VAT

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

€56.95 Inc. VAT

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

€4.94 Inc. VAT

Stanley FMST1-71180 Open Mouth Tool Bag

€94.96 Inc. VAT

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

€44.94 Inc. VAT

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

€51.96 Inc. VAT

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

€9.95 Inc. VAT

Toptul Digital clamp meter

€225.95 Inc. VAT

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

€31.96 Inc. VAT

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

€9.95 Inc. VAT

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

€26.95 Inc. VAT

Dargan 7in Heavy Duty Side Cutting Pliers

€18.95 Inc. VAT

Knipex 30 41 160 Halogen Bulb Exchange Pliers

€46.95 Inc. VAT

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

€57.95 Inc. VAT

Tolsen 9Pcs extra-long arm hex key set 20049

€9.95 Inc. VAT

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

€8.95 Inc. VAT

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

€6.95 Inc. VAT

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

€35.95 Inc. VAT

* Shipped Direct 4-5 Day Delivery Time *

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

€9.95 Inc. VAT

* Shipped Direct 4-5 Day Delivery Time *

Protool Visor Set PTFS2000SET

€29.95 Inc. VAT

Cramer 48C 48V Single Charger

€72.00 Inc. VAT

Tolsen 125mmFixed caster 62941

€15.95 Inc. VAT

ATG MaxiTherm Gloves 30201 Palm Coated Thermal Gloves 12pk

€69.99 Inc. VAT

Tolsen Plier Circlip Straight External 235mm 10088

€6.95 Inc. VAT

Tolsen Plier Combination 180mm 10016

€8.95 Inc. VAT

Tolsen Plier Locking Chain Clamp 250mm Chain 460mm 10050

€17.95 Inc. VAT

Tolsen 3 Piece Plier & Wrench Set 10403

€19.95 Inc. VAT

Tolsen Extension Bar 1/4" x 100mm 15122

€2.45 Inc. VAT

Tolsen Screwdriver Stubby Ph1*38mm 20133

€1.96 Inc. VAT

Tolsen 3pcs Magnetic Nut Socket 7mm 77842

€6.95 Inc. VAT

Tolsen Webbing Sling 4T x 3m 62280

€22.95 Inc. VAT

Tolsen Webbing Sling 4T x 5m 62282

€34.94 Inc. VAT

Portwest PW30 - Visitor Safety Spectacles - Clear

€5.99 Inc. VAT

Footprint Guarded 1.5'' Scutch Chisel 579

€25.95 Inc. VAT

Easiplumb Radiator Decoration Kit - White (4 Rads)

€14.94 Inc. VAT

Stanley 1-93-950 Fatmax 18" Toolbag

€63.50 Inc. VAT

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

€104.96 Inc. VAT

Dargan 25.4cc 2-Stroke Brush Cutter DG19

€189.95 Inc. VAT

Bahco Electrician Stripping Knives for Both Hands SB2446-EL

€9.94 Inc. VAT

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

€1.98 Inc. VAT

Zircon MultiScanner L550C OneStep 38mm/ 75mm

€115.94 Inc. VAT

Robert Sorby 830SH Slim Parting Tool B830S08

€39.95 Inc. VAT

Stabila LBM 1000 Steel Blade Open Reel Tape 50m

€79.95 Inc. VAT

Pica Classic PRO Lumber Crayon - Green

€2.00 Inc. VAT

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

€7.95 Inc. VAT

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

€199.95 Inc. VAT

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

€839.95 Inc. VAT

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

€159.95 Inc. VAT

Bolle SUPERBLAST SUPBLV Face Shield / Visor Attachment

€10.95 Inc. VAT

Draper Midi Mitre Box, 290 x 58 x 56mm

€6.95 Inc. VAT

Starrett 134 Cross Test Level and Plumb

€57.95 Inc. VAT

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

€33.95 Inc. VAT

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

€50.95 Inc. VAT

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

€73.95 Inc. VAT

Trend Panel veining 4.8mm radius C141X1/4TC

€36.95 Inc. VAT

Trend Two flute Cutter 22.2mm diameter C032X1/4TC

€25.95 Inc. VAT

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

€24.94 Inc. VAT

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

€3.95 Inc. 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)

€199.95 Inc. VAT

Knipex 92 08 78 ESD Precision Tweezers

€29.95 Inc. VAT

CK VDE Cable Sheath Stripping Knife T0990

€36.95 Inc. VAT

CK Warding File Set Of 4 T0119

€23.95 Inc. VAT

Dargan 12inch Waterpump Pliers / Adjustable Wrench

€27.95 Inc. VAT

Dargan 16oz Wooden Hdl. Claw

€8.95 Inc. VAT

Dargan Dry Wall Screw Adaptor

€5.95 Inc. VAT

Knipex 28 71 280 SB Long Reach Needle Nose Pliers

€39.95 Inc. VAT

Knipex 46 20 A61 External Circlip Pliers 580mm

€164.96 Inc. VAT

Tolsen 5pcs Jigsaw Blades Set T118B 76812

€5.95 Inc. VAT

Tolsen Claw Hammer 8OZ 25148

€6.95 Inc. VAT

Tolsen Go-through screwdriver PH1*75 20121

€4.94 Inc. VAT

Tolsen Screwdriver PZ2*150MM 20012

€2.95 Inc. VAT

Tolsen Utility Knife Fixed Blade 30108

€4.94 Inc. VAT

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

€4.94 Inc. VAT

LED Lenser P5R Rechargeable Led Torch

€84.95 Inc. VAT

Wera 05020352001 6007 Joker SB Ring Ratchet Spanner - 13mm

€44.94 Inc. VAT

Wera 05020350001 6007 Joker SB Ring Ratchet Spanner - 8mm

€39.95 Inc. VAT

Cramer 48B800K4 48V Cordless Blower (1X4Ah)

€339.00 Inc. VAT

FREE Extra 4Ah Battery !

Tolsen 150mm Fixed caster 62944

€18.95 Inc. VAT

Tolsen Plier Circlip Straight External 180mm 10087

€5.95 Inc. VAT

Tolsen Mini Combination Pliers 115MM 10350

€3.95 Inc. VAT

Tolsen Screwdriver VDE 3.0x75 38000

€2.95 Inc. VAT

Knipex 97 43 200 Crimp System Pliers For exchangeable crimping dies

€169.95 Inc. VAT

Knipex 00 21 19 LB L-BOXX Empty Tool Case

€199.95 Inc. VAT

Bessey EZ360 One-Hand Clamp With Rotating Grip

€39.95 - €59.95 Inc. VAT

Protool Sliding Bevel 9"

€12.94 Inc. VAT

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

€17.95 Inc. VAT

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

€19.95 Inc. VAT

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

€24.94 Inc. VAT

Pica VISOR Permanent Marker - Blue

€11.96 Inc. VAT

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

€299.95 Inc. VAT

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

€9.95 Inc. VAT

Smart ST63CJ1 Starlock 63Mm Japanese Tooth Wood Blade

€14.94 Inc. VAT

Bahco 302-35 Tube Cutter 8-35 mm

€29.95 Inc. VAT

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

€25.95 Inc. VAT

Trend Two Flute Cutter 10mm diameter C016AX1/2TC

€21.96 Inc. VAT

Trend Two Flute Cutter 18.0mm diameter C028AX1/2TC

€37.95 Inc. VAT

Stanley 0-10-242 Fatmax Retractable Safety Knife

€22.95 Inc. VAT

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

€21.96 Inc. VAT

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

€12.95 Inc. VAT

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

€17.95 Inc. VAT

Toptul 1/4" Ratchet handle repair kit for CJLN0816

€19.95 Inc. VAT

Stihl BGA 86 Cordless Battery Blower - Bare Unit

€319.00 Inc. VAT

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

€11.96 Inc. VAT

Knipex 35 12 115 ESD Electronics Pliers

€43.95 Inc. VAT

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

€64.94 Inc. VAT

Tolsen 41Pcs T Handle Ratchet bit & sockets set 20036

€19.95 Inc. VAT

Tolsen 6 in 1 Screwdriver set 20043

€4.94 Inc. VAT

Tolsen Claw Hammer 16OZ 25150

€7.95 Inc. VAT

Tolsen Crimped wire bevel brush 100mm 77627

€5.95 Inc. VAT

Tolsen Cup wire brush with nut 125mm 77603

€9.95 Inc. VAT

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

€6.95 Inc. VAT

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

€7.95 Inc. VAT

Tolsen Spirit level 100CM/40" 35235

€19.95 Inc. VAT

Tolsen Twist wire bevel brush 100mm 77629

€6.95 Inc. VAT

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

€19.95 Inc. VAT

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

€3.95 Inc. VAT

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

€4.94 Inc. VAT

Tolsen VDE 24" Bolt Cutter V12224

€79.95 Inc. VAT

Tolsen Webbing Sling 5T x 6m 62287

€49.95 Inc. VAT

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

€10.50 Inc. VAT

Easiplumb 1/2" Brass Compression Stop End

€5.95 Inc. VAT

Veto Pro Pac KP-XL Vertical Pocket Panel AX3556

€139.95 Inc. VAT

Stealth Mounts Tube Holders (2 Pack)

€11.96 Inc. VAT

Marshalltown QLT Pointing Trowel 5x2" 10743

€6.95 €4.94 Inc. VAT

Winter Sale

Robert Sorby Midi Multi Tip Hollowing RS100KT

€99.95 Inc. VAT

Leather Craft LC 3003 Tape Clip

€15.95 Inc. VAT

Robert Sorby 5008 Micro Straight Gouge 5mm P500805

€37.95 Inc. VAT

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

€34.94 Inc. VAT

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

€17.95 Inc. VAT

Knipex 00 50 13 TB K Adapter Straps with fixated carabiner

€39.95 Inc. VAT

Sip P200W-AC ES HONDAâ„¢ Professional Welder Generator

€3,319.95 Inc. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

Sip PB3800/3M/100 Silenced Piston Compressor

€1,799.95 Inc. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

Sip PX3/150-SRB 150ltr Belt Drive Compressor

€939.95 Inc. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

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

€1,179.95 Inc. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

Wera 6005 Joker Double Open-Ended Wrench

€13.95 - €17.95 Inc. VAT

Trend Tool and Bit Cleaner - 532ml

€32.95 Inc. VAT

Irwin IRW10506627 3 Piece 6X Auger Bit Set

€29.99 Inc. VAT

Winter Sale

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

€19.95 Inc. VAT

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

€69.95 Inc. VAT

Starrett 136 70 x 70mm Cross Test Level

€43.95 Inc. VAT

Stihl AK10 36V 1.4AH Battery

€110.00 Inc. VAT

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

€599.94 Inc. VAT

Toptul 1" Dr Socket Set 14Pce (metric)

€699.95 Inc. VAT

Toptul 1/2" Drive ratchet handle 36 tooth

€35.95 Inc. VAT

Knipex 95 11 165 SB Cable and Wire Rope Shears

€35.95 Inc. VAT

Dargan 8inch 1/2 Round File

€9.95 Inc. VAT

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

€29.95 Inc. VAT

LED Lenser 502136 Flashlight Workers Friend Kit

€137.96 Inc. VAT

Festool 577713 DTSC 200-Basic Cordless 18V Delta Sander

€519.00 Inc. VAT

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

€3.51 Inc. VAT

Tolsen Flat wood bits 38mm 75649

€9.95 Inc. VAT

Tolsen Spirit level 80CM/32" 35234

€17.95 Inc. VAT

Tolsen 75mm Swivel caster 62906

€4.45 Inc. VAT

Tolsen Plier Combination 180mm 10001

€6.95 Inc. VAT

Tolsen Water Pump Pliers 250mm 10321

€9.95 Inc. VAT

Tolsen 5pcs Combination Spanner Set 8-19mm 15886

€14.94 Inc. VAT

Tolsen Screwdriver Cr-v Ph 1x100 20007

€1.96 Inc. VAT