Our Brands

Dargan 11inch Plastering Trowel

€14.94 Inc. VAT

Dargan 9in Magnetic Level & Pencil

€7.95 Inc. VAT

Knipex 00 50 01 T BK Tether 00 50 01 T BK

€21.96 Inc. VAT

Bahco 1/4" Ratchet Handle BAH/6950SL

€51.96 Inc. VAT

Tolsen 1.2x10mm Staples For 43021 Staple Gun 43029

€2.95 Inc. VAT

Tolsen 33pcs 1/4" Hex Security Bit Set 20369

€7.95 Inc. VAT

Tolsen 5pcs Sanding sheet 125mm 150 grit 77235

€4.94 Inc. VAT

Tolsen Double function Utility Knife 0 30019

€9.95 Inc. VAT

Tolsen Fixed caster 125mm/5" 62931

€12.95 Inc. VAT

Tolsen Flat wood bits 14mm 75636

€6.95 Inc. VAT

Tolsen Padlock 32mm 55133

€3.95 Inc. VAT

Tolsen Sledge hammer 8LB 25046

€32.95 Inc. VAT

Optrel e3000X 18H Battery PAPR System, Charger, Parking Buddy, Air Hose, Belt, Filters & Bag (4553.000)

€999.95 Inc. VAT

Optrel Swiss Air Particle Pre-Filter, for ABE1P Combination Filter (4088.451)

€1.30 - €1.50 Inc. VAT

Misc Redwood Leisure 5 Litre Water Carrier WC100

€4.94 Inc. VAT

Knipex 70 07 180 Dipped VDE Diagonal Cutters 180mm

€46.95 Inc. VAT

Draper NGSB10L Large Nitrile Gloves (Pack Of 10)

€3.99 Inc. VAT

Regatta TRA510 Thor Overhead Half Zip Fleece - Navy

€24.99 Inc. VAT

Regatta TRA563 E-Volve Thermal Hybrid Jacket Strong Blue/Navy

€46.95 Inc. VAT

Tolsen Plier Diagonal Cutting 160mm 10018

€7.95 Inc. VAT

Tolsen Plier Locking Clamp With Swivel Pads 440mm 10058

€19.95 Inc. VAT

Tolsen Plier Tower Pincer 230mm 10040

€7.50 Inc. VAT

Tolsen Wrench Adjustable PVC Grip 150mm 15308

€7.95 Inc. VAT

Tolsen 10 pc Impact Socket Set 10-24mm 18295

€27.95 Inc. VAT

Tolsen 7pcs Go-Through Screwdriver Set 20195

€19.95 Inc. VAT

Tolsen Measuring Tape 5m (16ft) 36004

€6.95 Inc. VAT

Tolsen Drill Step Titanium Coated 4-12x 2mm 75871

€6.95 Inc. VAT

Tolsen Webbing Sling 10T x 10m 62300

€149.95 Inc. VAT

Tolsen Webbing Sling 8T x 6m 62295

€79.95 Inc. VAT

Easiplumb Oil Tank Security Lock

€40.95 Inc. VAT

Stanley STHT0-51310 Fibreglass 20oz Claw Hammer

€15.99 Inc. VAT

Festool 577590 CARVEX 18V Pendulum BodyGrip Jigsaw PBC 420 EB-Basic (FREE 1x 4.0Ah)

€475.00 Inc. VAT

Bahco Ergo Slotted/Phillips/Pozidriv Screwdriver Set with Rubber Grip - 6 Pcs BE-9886

€68.95 Inc. VAT

Pica 541/30 Stone Mason Pencil 30cm

€1.99 Inc. VAT

Hilka Paddle Mixer 600mm x 100mm Chrome Finish 78600100

€11.94 Inc. VAT

Stanley 6-MR100 All Steel Riveter STA6MR100

€44.94 Inc. VAT

Estwing E316BLC Brick Hammer Smooth Face 16 oz

€66.95 Inc. VAT

Misc Travis Parkins Heavy Duty Double Pocket Nail Pouch TP560239

€19.94 Inc. VAT

Robert Sorby Bullet Cutter RS232C

€19.95 Inc. VAT

Robert Sorby Tool Rest Adjustment Collar 24 (1") LRSTRAC24

€34.94 Inc. VAT

Pica -Dry Refill Leads Water jet resistant / permament (Green)

€11.99 Inc. VAT

Sip SD1600BAT Electric Floor Scrubber Dryer

€3,589.95 Inc. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

Sip Bench Morticer with Cabinet

€1,169.95 Inc. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

Wera 05004447001 Kraftform Kompakt VDE 65 iS PZ/S SB (SQUARE 1X154)

€12.95 Inc. VAT

Dewalt DCN660P2T 18v 16g XR Brushless 2nd Fix Finishing Nailer in T Stack (2x5Ah)

€629.94 Inc. VAT

Knipex 94 35 215 EAN Mitre Shears For Plastic And Rubber Sections 215mm

€69.95 Inc. VAT

Knipex 16 30 145 SB Dismantling Tool For Spiral Cutting Shock-Resistant 150mm

€77.95 Inc. VAT

Knipex 61 01 200 SB Bolt End Cutting Nipper High Lever Transmission 200mm

€65.95 Inc. VAT

Knipex 90 31 03 BK TubiX XL Pipe Cutter 260 mm

€117.94 Inc. VAT

Portwest PW41 Super Ear Protector - Yellow

€9.95 Inc. VAT

Smart H63FT1 Trade 63Mm Fine Tooth Tooth Blade

€9.95 Inc. VAT

Trend CASE/DAR/200 Carry Case For The DAR/200 Digital Angle Rule

€12.95 Inc. VAT

Starrett B610-5 Bi-Metal Reciprocating Blade Straight 152mm 10 TPI (Pack 5)

€13.95 Inc. VAT

Starrett BT123-5 Bi-Metal Reciprocating Blade, Wood Tapered 300mm 3 TPI (Pack 5)

€39.95 Inc. VAT

Trend Craft saw blade 300mm x 48 teeth x 30mm CSB/30048

€52.95 Inc. VAT

Trend Chamfer V groove Cutter angle=60 degrees C043X1/4TC

€24.94 Inc. VAT

Toptul 90° Circlip Pliers (ext. ring) 9" 40-100mm

€36.95 Inc. VAT

Toptul Modular Crimping Tool

€52.95 Inc. VAT

Stihl TS410 12" Petrol Cut-Off Saw

€1,099.95 Inc. VAT

ProDec 9inch x 1.5inch Long Pile Polyester Roller

€1.98 Inc. VAT

Bosch GSA 18V-32 18V Brushless Reciprocating Saw (2x5Ah)

€649.94 Inc. VAT

Festool 496169 Wet Filter NF-CT 26/36/48

€21.96 Inc. VAT

CK Magma Mobile Phone Holder MA2741

€16.95 Inc. VAT

Dargan 5pce Posi 2 Torsion Bits

€6.95 Inc. VAT

Dargan 3pce Step Hss Drill Set

€27.95 Inc. VAT

Knipex 71 72 910 Bolt Cutter 910mm

€239.95 Inc. VAT

Wera 2069/6 Screwdriver set and rack for electronic applications

€44.95 Inc. VAT

Wera 334 Saw cut Screwdriver, Garage Kling, 1.6 x 8.0 x 175 mm

€16.95 Inc. VAT

Tolsen 10Pcs hex key set on ring 1.5-10mm 20051

€4.94 Inc. VAT

Tolsen Adjustable wrench 10" 15003

€9.95 Inc. VAT

Tolsen Flat wood bits 12mm 75634

€6.95 Inc. VAT

Tolsen Trimmer line Round 2mm*15m 77652

€3.95 Inc. VAT

Protool 24" Pry Bar PT4651024

€19.95 Inc. VAT

ATG MaxiDry 56425 34 Coated Liquid Repellent Gloves 12pk

€59.99 Inc. VAT

Tolsen Wrench Rim Cross 350mm 15079

€9.95 Inc. VAT

Tolsen 1/2" Pull Bar 15" (380mm) 16127

€14.94 Inc. VAT

Tolsen Wrench Adjustable PVC Grip STUBBY 165mm 15280

€8.95 Inc. VAT

Tolsen Wrench Adjustable Aluminium 205mm 15303

€17.95 Inc. VAT

Tolsen Tinsnip Aviation 250mm Right Green 30024

€10.95 Inc. VAT

Tolsen Aluminum Level 100mm x 18mm x 2.5M 41083

€34.94 Inc. VAT

Tolsen Drill Step Titanium Coated 4-20x 2mm 75872

€9.95 Inc. VAT

Tolsen Mounted Stone Set 5pc Shank 6.35 x 27mm 77110

€4.94 Inc. VAT

Demon Tools Speed Demon 180mm Speed Square Grey DT-66608

€11.96 Inc. VAT

Milwaukee 4932471694 SDS+ Holesaw Arbor 14-30mm

€22.95 Inc. VAT

Footprint 1.5'' Drove Bits (5Pack ) 5781B

€10.50 Inc. VAT

Veto Pro Pac TECH MC Blackout AX3676

€234.95 Inc. VAT

Milwaukee 4932471318 254mm x 30mm 80T Aluminium Mitre Saw Blade

€109.95 Inc. VAT

Shogun Naniwa Economy Waterstone 120g

€34.94 Inc. VAT

UniLite Heavy Duty 5m (19mm blade) with Self Lock

€19.95 Inc. VAT

Dremel 628 Precision Drill Bit Set (7pc)

€9.94 Inc. VAT

Bahco 1/4" Bit Holder Stubby T-Handle Ratcheting Screwdrivers 808050TS

€23.95 Inc. VAT

Pica VISOR permanent marker Orange

€11.96 Inc. VAT

Misc De Vielle Willow Laundry Hamper With Printed Lining 4pc 769587

€34.94 Inc. VAT

Misc Benson 12" Garden Bow Saw With Hacksaw Blade 004456

€11.94 €3.95 Inc. VAT

Robert Sorby 842FLH Fingernail Bowl Gouge HSS (10mm - 13mm)

€89.95 - €109.95 Inc. VAT

Milwaukee 4932492442 Nut Driver Mag ShW HEX12 x 65mm

€9.95 Inc. VAT

UniLite SG-YCB Safety Glasses

€26.95 Inc. VAT

Sip PX3/200-SRB 200ltr Belt Drive Compressor

€1,009.95 Inc. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

Estwing E3-20CAB 20oz Curved All-Blue Claw Hammer

€64.94 Inc. VAT

Knipex 12 85 110 SB Stripping Tool for Fibre Optics Cable

€65.95 Inc. VAT

Sip TN5.5/200 200ltr Belt Drive Compressor

€1,799.95 Inc. VAT

Shipped Directly From SIP Please allow 10 Days for Delivery

Bahco 1/4" Ratchet Screwdriver & 6 Bits 808050

€24.94 Inc. VAT

Bosch Metal Cutting Disc Flat 300mm x 22.2mm x 3.2mm - Pk10

€44.99 Inc. VAT

Trend Pro Single flute Cutter 1.5mm diameter 2/01X1/4TC

€34.94 Inc. VAT

Trend Two Flute Cutter 19.1mm diameter C030X1/2TC

€37.95 Inc. VAT

Stanley 0-10-253 Skeleton Liner Lock Knife

€21.94 Inc. VAT

Milwaukee 4932459281 400mm SDS-Max Premium Pointed Chisel

€35.95 Inc. VAT

Toptul 3Pc Stone set for Engine Cylinder Hone

€25.95 Inc. VAT

Toptul 6pcs Parallel Pin Punch Set

€29.95 Inc. VAT

Toptul Offline driver magnetic quick release 1/4"

€23.95 Inc. VAT

Toptul 3/8"Dr Socket set 33Pc (Metric & SAE)

€124.96 Inc. VAT

Bosch GKS 18V-57 G 18V 165mm Guide Rail Circular Saw (Bare Unit)

€239.95 Inc. VAT

Bosch GSB 18V-60 C Brushless 18V Combi Drill in L Boxx (Bare Unit)

€194.96 Inc. VAT

Tec7 Tecryl Pro Decorators Caulk 310ml

€7.95 Inc. VAT

Dewalt DCM562P1 18V Brushless Outdoor Blower (1x5Ah)

No Price Available

Knipex 16 80 125 SB Universal Stripping Tool

€29.95 Inc. VAT

Autoglym Iron Remover Magma MAG500 Car Detailing Valeting 500ml Single

€16.95 Inc. VAT

CK SpiraFLEX Draw Tape 30M T5530

€100.95 Inc. VAT

Dargan 1.5lb Fibre Axe

€14.71 Inc. VAT

Knipex 40 04 250 SB Universal Grip Pliers

€34.94 Inc. VAT

Tolsen 32pcs Precision tool set 20047

€9.95 Inc. VAT

Tolsen 50m Fibreglass measuring tape 35019

€19.95 Inc. VAT

Tolsen Flat wood bits 18mm 75638

€7.95 Inc. VAT

Tolsen Flat wood bits 30mm 75645

€8.95 Inc. VAT

Tolsen Flat wood bits 35mm 75647

€9.95 Inc. VAT

Tolsen Forstner drill bit 35mm 75654

€9.95 Inc. VAT

Tolsen Magnetic spirit level 120CM/48" 35246

€34.94 Inc. VAT

Tolsen PTFE Tape 12mm*10m 33013

€1.00 Inc. VAT

Tolsen SDS-plus hammer drill bits 10*210mm 75346

€5.95 Inc. VAT

Helly Hansen 79706_481 Lifa Max Neck Gaiter - Camo

€27.95 Inc. VAT

Tolsen Plastic Tool Tray 80188

€9.95 Inc. VAT

Tolsen Plier Revolving Punch 220mm 10101

€6.95 Inc. VAT

Tolsen 1/2" Deep 6 Point CR-V Socket 8-32mm

€3.95 - €10.95 Inc. VAT

Tolsen Webbing Sling 3T x 5m 62278

€23.95 Inc. VAT

Tolsen Welding Arrow Magnetic 25lbs 44910

€4.94 Inc. VAT

Tolsen 7pcs Insulated Precision Screwdriver Set V32007

€21.96 Inc. VAT

Portwest PS35 - Ultra Light Spectacles

€2.99 Inc. VAT

Footprint Guarded 24 x 1'' Cold Chisel 591

€34.94 Inc. VAT

Easiplumb 1/2" Cu x Fi Service Valve Elbow Pattern

€6.95 Inc. VAT

Milwaukee 4932471295 165x20mm 48t Circular Saw Blade

€39.95 Inc. VAT

Dargan 43cc 2-Stroke Pole Hedge Trimmer DG18

€229.95 Inc. VAT

Faithfull 6" Prestige Combination Square Black Aluminium FAICS150CNC

€19.95 Inc. VAT

Winter Sale

Shogun 265mm Universal Hassunme Replacement Blade

€15.95 Inc. VAT

Stealth Mounts Hikoki 18v Battery Mounts (6 Pack) BM-MHH18-BLK-6

€19.95 Inc. VAT

CK Avit AV00010 Collapsible Stool

€27.95 Inc. VAT

Jefferson 36" Jumbo Pry Bar 25° Offset JEFBARPR36

€34.94 Inc. VAT

Robert Sorby 289H60 Slick Holster 2.3/8"(60mm) F289H60

€64.94 Inc. VAT

Robert Sorby 842H Bowl Gouge HSS 3/8" B842103

€79.95 Inc. VAT

Milwaukee 4932464575 VDE Plier Set 3pce

€124.95 Inc. VAT

Pica Classic PRO Black Lumber Crayon - Black

€2.00 Inc. VAT

Pica VISOR permanent Refill Leads - Black

€6.95 Inc. VAT

Pica VISOR permanent Refill Leads - White

€6.95 Inc. VAT

Pica -BIG Dry 12 Leads (Aniline - All Weather)

€16.95 Inc. VAT

Faithfull 7 Piece Multi-Tool Blade Set FAIMFKIT7

€34.99 Inc. VAT

Milwaukee 4932480570 Hose Pick - Flat Tip

€11.96 Inc. VAT

Bondhus HTX80M/S-6 T-Handle 6" Hex Driver 8pcs Metric Set+Stand 8pcs 2mm-10mm

€39.95 Inc. VAT

Knipex 90 42 250 Punch Lock Riveter With Multi-Component Grips Burnished 250mm

€144.96 Inc. VAT

Trend CURV/8X1000 Mini Flexible Curve Guide 8mm x 1000mm

€93.95 Inc. VAT

Starrett KMP09021 11 Piece General Purpose Hole Saw Set

€184.96 Inc. VAT

Bosch Standard Inox Cutting Disc 230mm x 22.23mm x 1.9mm - Pk25

€54.99 Inc. VAT

Metabo SSW 18 LTX 600 18V 1/2" Impact Wrench In Metaloc Case (Bare Unit)

€279.00 Inc. VAT

Draper 40 Piece 3/8" Drive Metric / AF Socket Set in Metal Case

€129.95 Inc. VAT

Power 20w LED Dual Voltage Single Tripod Light

€59.95 Inc. VAT

OX Tools Ox Speedskim ST 900mm Replacement Blade

€37.95 Inc. VAT

Rothenberger 88913M Footprint One Hand Pipe Wrench - 7in

€32.95 Inc. VAT

Rothenberger 889211 Footprint One-Hand Pipe Wrench 12"

€54.94 Inc. VAT

Trend Craft sawblade 190mm x 24 teeth x 5/8 thin Wormdrive CSB/19024TW

€27.95 Inc. VAT

Trend Two Flute Cutter 3mm diameter C001AX1/4TC

€17.95 Inc. VAT

Trend Bearing guided round over ovolo 16mm radius C198X1/2TC

€53.95 Inc. VAT

Stanley 1-70-719 Fatmax Plumbing Bag

€119.95 €109.95 Inc. VAT

Toptul 10PCS 1/2"DR Long Ribe Bit Socket Rail Set

€78.95 Inc. VAT

Toptul Go-Thru Screwdriver Set 6pce

€55.95 Inc. VAT

Vortex Victor Super Trim Nylon Line 2.4mm

€4.94 Inc. VAT

Stihl KB-KM Bristle Brush Kombi Attachment

€465.00 Inc. VAT

Bosch GSB 18V-21 18V Combi Drill (2x2Ah)

€159.95 Inc. VAT

Dewalt DCM562PB 18V Brushless Blower (Bare Unit)

No Price Available

The Big Cheese Anti Mouseâ„¢ Battery Powered Mouse Repeller

€13.95 Inc. VAT

Knipex 81 11 250 SB Siphon and Connector Pliers

€59.95 Inc. VAT

Knipex 85 51 250 C SB Hose Clamp Pliers

€74.96 Inc. VAT

Knipex 95 05 10 SB Electricians' Shears

€30.95 Inc. VAT

Knipex 97 22 240 SB Crimping Pliers

€32.95 Inc. VAT

Autoglym Vinyl & Rubber Care 500ml Bottle - Beautifies & Protects

€14.94 Inc. VAT

Festool 496170 Main Filter HF-CT 26/36/48

€48.95 Inc. VAT

CK MightyRod Cable Sock 11-15mm T5442 11

€26.95 Inc. VAT

Dargan 10inch Edging Trowel

€18.95 Inc. VAT

Dargan 3pce Cold Chisel Set

€10.95 Inc. VAT

Dargan Small Polyurethane Float

€10.95 Inc. VAT

Tolsen 6" Insulated diagonal cutting pliers V16036

€17.95 Inc. VAT

Tolsen Snap-off blade knife 9mm 30080

€1.96 Inc. VAT

Cramer 82T20 82V 2.0kW Grass Trimmer (1x4.0Ah)

€829.95 Inc. VAT

Cramer 82TB20 82V Professional 2.0 kW Brush Cutter (1x5.0Ah)

€949.95 Inc. VAT

Tolsen 100mm Fixed caster 62922

€4.94 Inc. VAT

Dewalt Draper Large Nitrile Gloves (Box of 100)

€18.99 Inc. VAT

Tolsen Mini Diagonal Cutting Pliers 10351

€3.95 Inc. VAT

Tolsen Aluminum Level 100mm x 18mm x 2M 41082

€26.95 Inc. VAT

Tolsen Wire Stripper Automatic/ Adjustable 38050

€9.95 Inc. VAT

Tolsen 2pc Recip Saw Blade 150mm 10T 76818

€4.45 Inc. VAT

Tolsen Drill Step Set 3 pc Titanium Coated 75878

€24.94 Inc. VAT

Tolsen Tape Dispenser 50000

€11.96 Inc. VAT

Tolsen Webbing Sling 3T x 6m 62279

€27.95 Inc. VAT

Tolsen Drill Wood Brad Set 8 pc 3-10mm 75626

€5.95 Inc. VAT

Easiplumb 2mtr length x 3/4" Pex Pipe

€10.95 Inc. VAT

Metabo KNSE 9-150 Set Cylindrical Grinder 220V

€849.95 Inc. VAT

Wera 05004284001 8009 Bit set 1/4" (6.3 mm) 27-piece

€189.95 Inc. VAT

Robert Sorby 310 Texturing Tool B310

€114.96 Inc. VAT

Robert Sorby 814H Easybeader HSS (6.5mm - 13mm)

€49.95 - €59.95 Inc. VAT

Robert Sorby 828 Curved Scraper HSS 3/4" B828190

€54.94 Inc. VAT

Robert Sorby 829 Box Scraper HSS 3/4" B829190

€54.94 Inc. VAT

Robert Sorby 833H Beading & Parting Tool HSS 3/8" B833103

€64.94 Inc. VAT

Robert Sorby 855H Hollowing Tool 20" B855003

€64.94 Inc. VAT

Wera 05059041001 Kraftform Kompakt VDE Stainless 17 extra slim 1

No Price Available

Knipex 00 31 20 V02 Alligator Waterpump Pliers 2 Piece

€50.95 Inc. VAT

Nerrad NTPLVL1 Aluminium Boat Level inc Spare Vials and Strap

€44.94 Inc. VAT

Helly Hansen 79830_290 Beanie Dark Orange

€17.99 Inc. VAT

Festool 575714 ETSC125 Li 3,1I-Set 18V Bluetooth Eccentric Sander Set (2x3.1Ah)

€739.00 Inc. VAT

Draper 41 Piece Expert MM/AF Combined Socket Set 1/2" Sq. Dr.

€119.95 Inc. VAT

Starrett CTD18 18mm Carbide Tipped Deep Cut Hole Saw

€19.95 Inc. VAT

Bosch T244D Jigsaw Blades - For Wood (5 Piece)

€9.95 Inc. VAT

Trend Pro Stair trenching Cutter 32/10X1/2TC

€81.95 Inc. VAT

Trend Pro Two flute Cutter 8mm diameter 3/4X1/4TC

€38.95 Inc. VAT

Trend Pro Two flute Cutter 9.5mm diameter 3/50X1/2TC

€41.96 Inc. VAT

Toptul 3/8"Dr Star Bit Impact Socket Set 7pc T20-T50

€42.95 Inc. VAT

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

€32.95 Inc. VAT

Toptul Mag. Bit holder 1/4"

€10.95 Inc. VAT

Toptul 3/8" Drive stubby ratchet 45 tooth

€28.95 Inc. VAT

Toptul 3/8" Drive Universal Joint 54mm

€10.95 Inc. VAT

Toptul 3/4"Dr Sliding T-handle Satin 460mm

€31.96 Inc. VAT

Toptul Double End Swivel Socket Wrench 16x17mm

€21.96 Inc. VAT

Stihl AP 300S 36V Cordless Li-Ion 7.8Ah Battery Pack

€340.00 €269.95 Inc. VAT

Bosch GWS 18V-LI 18V 115mm Angle Grinder (2x5Ah)

€429.95 Inc. VAT

Autoglym Polar Wash Cleaner For Pressure Washers - 2.5 Litres, Safe & Effective

€20.95 Inc. VAT

Autoglym Ultra Deep Shine UDS500 Protection Car Detailing Valeting 500ml Single

€23.95 Inc. VAT

CK HD Classic Strike Through Screwdriver Slotted 8x150mm T4811 06

€20.95 Inc. VAT

CK RedLine VDE CombiCutter1 Max 180mm T39071-1180

€64.94 Inc. VAT

Dargan Measuring Tape 5m Neon Rubber

€10.95 Inc. VAT

Dargan 16oz All Steel claw Hammer

€22.95 Inc. VAT

Dargan 8mm Techscrew Holder

€4.94 Inc. VAT

Dargan Johnson 12in x 8in Carpenters Square

€9.95 Inc. VAT

Knipex 02 02 200 SB High Leverage Multi-component Grip Combination Pliers

€31.96 Inc. VAT

Tolsen 10Pcs Blade set 9*80MM 30012

€1.96 Inc. VAT