Our Brands

Tolsen Scraper 600mm TPR Handle Heavy Duty 30102

€9.95 Inc. VAT

Tolsen Insulated Cable Knife V50418

€14.94 Inc. VAT

Stanley 20oz Steelmaster Claw Hammer 1-51-033

€26.95 Inc. VAT

Portwest FR12 - Modaflame Knit Anti-Static FR Long Sleeve Sweatshirt

€74.94 Inc. VAT

Footprint 100m Braided Nylon Line 623

€15.95 Inc. VAT

Easiplumb ( Pack 4 ) - 3/4" Copper Inserts

€5.95 Inc. VAT

Easiplumb 1/2" x 3/4" F.I. Straight Brass Compression Coupling

€6.95 Inc. VAT

Easiplumb 100gr Vicky Compound

€3.95 Inc. VAT

Easiplumb 11/2" Running Trap

€13.95 Inc. VAT

Easiplumb 3/4" Brass Compression Tank Connector

€8.95 Inc. VAT

Easiplumb 3/4" M.I. Brass Compression Elbow

€6.95 Inc. VAT

Easiplumb 32mm x 22mm Reducer

€3.95 Inc. VAT

Easiplumb 4" Flexible Pan Connector

€21.96 Inc. VAT

Easiplumb 4" Round Siphon Washer

€3.95 Inc. VAT

Easiplumb Basin Overflow Trim

€3.95 Inc. VAT

Easiplumb Button/Cable Operated Dual Flush Valve

€27.95 Inc. VAT

Easiplumb Chrome Plated Cistern Overflow Stopper

€4.94 Inc. VAT

Easiplumb Filter Cartridge Sediment Captor & Activated Charcoal

€10.95 Inc. VAT

Easiplumb Universal Concealed Fixing Set

€8.95 Inc. VAT

Roughneck Gorilla Utility Bar 381mm (15in) 64-497

€13.95 Inc. VAT

Festool 577595 AGC18-125 18V 125mm Angle Grinder (FREE 1x5.0Ah)

€409.00 Inc. VAT

Draper Organiser with Tote Tray 06583

€9.95 Inc. VAT

Hilka 21'' Bow Saw 92052121 5 FREE BLADES

€44.94 Inc. VAT

Hilka 3 Piece Wood Chisel Set With Soft Grips 72030103

€24.94 Inc. VAT

Trend C146X1/4TC 8mm Cut x 9.5mm Depth Slotting Cutter

€40.95 Inc. VAT

Stealth Mounts Tube Holders (2 Pack)

€11.96 Inc. VAT

Milwaukee 4932471378 184x15.87mm 24t Circular Saw Blade

€24.94 Inc. VAT

Wera 05136413001 9610 Joker Magnetic rail, for up to 11 spanners, empty, 30 x 370 mm

€31.96 Inc. VAT

Shogun MC24 Replacement Blade

€27.95 Inc. VAT

Shogun 190mm Kataba Craft Saw

€33.95 Inc. VAT

Shogun MP150 Replacement Blade

€21.96 Inc. VAT

Milwaukee 3.6M SELF-ADHERING TAPE 48228860

€59.95 Inc. VAT

Makita 8 Piece Flat Bit Set (12-32mm) E-08698

€24.96 Inc. VAT

Stealth Mounts Milwaukee 12v Tool Mounts (3 Pack) TM-MW12-BLK-3

€19.95 Inc. VAT

Misc Small Polyurethane Float 280MM X 140MM

€7.95 Inc. VAT

Leather Craft 2” Inch Full Leather Belt LC 3011

€22.95 Inc. VAT

Robert Sorby Turnmaster pk 3 Tungsten Carbide Cutters RSTM CT123

€62.95 Inc. VAT

Robert Sorby PROSET Proedge Angle Set WPROSET

€24.94 Inc. VAT

Robert Sorby 285EG50 Chisel Edge Guard 2" F285EG50

€14.94 Inc. VAT

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

€64.94 Inc. VAT

Milwaukee 4932479893 1/2in Beveled Edge Chisel

€14.94 Inc. VAT

Milwaukee 4932480649 1/2" Drive 1/2"F X 3/8"M Adapter

€16.95 Inc. VAT

Milwaukee 4932492347 680 g Ball Peen Hammer

€54.94 Inc. VAT

Milwaukee 4932492444 Nut Driver Mag ShW HEX17 x 65mm

€15.95 Inc. VAT

Bosch GST 18V-125 B 18v Brushless Jigsaw in L-Boxx (2x5ah)

€499.95 Inc. VAT

Bessey XC3 Clippix XC 35/37 Spring Clamp

€5.50 Inc. VAT

Draper 2 Tonne Trolly Jack in Carry Case 54636

€59.95 Inc. VAT

Rotabroach Pilot Pin For 11 & 12mm Long Mag Bits RA3013

€4.94 Inc. VAT

Milwaukee 48001082 300mm x 6tpi S1211K Frozen Material Sawzall Blade - 1pc

€24.94 Inc. VAT

Milwaukee 48475712 150mm x 10tpi Metal Torch Demolition Sawzall Blades - 5pc

€23.95 Inc. VAT

Milwaukee 4932471806 6 Piece Tri-Lobe Screwdriver Set (Pozi/Slotted)

€24.94 Inc. VAT

Starrett MPH0312 Tungsten Carbide Tipped Fast Cut Multi Purpose Hole Saw 89mm

€22.95 Inc. VAT

Paslode 900507 In-Car 12V Adaptor Lead for Charger Base

€19.95 Inc. VAT

Starrett KMP11021 11 Pc General Purpose Kit 19-76mm BF1973

€229.95 Inc. VAT

Bosch GSB 18V-55 Brushless 18V Combi Drill (2x3Ah)

€219.95 Inc. VAT

UniLite PS-HDL2 LED Head Torch

€21.96 Inc. VAT

Trend Delta Sanding Sheets 93mm-10pc

€4.94 - €5.95 Inc. VAT

OX Tools Ox Pro Speedskim Fine Finishing 600mm

€96.95 Inc. VAT

Trend Craft saw blade 305mm x 78 teeth x 30mm crosscut CSB/CC30578T

€65.95 Inc. VAT

Trend Pro Arbor 33/60 for 1/4 bore tools 33/60X1/2

€24.94 Inc. VAT

Trend Hinge sinking 35mm diameter T420/35X8MMTC

€22.95 Inc. VAT

Stanley FMHT0-70813 Combination Pliers

€24.94 Inc. VAT

Stanley 0-03-105 Hand Drill 1mm-8mm

€32.95 Inc. VAT

Stanley 1-20-091 Universal Heavy Duty Wood Saw

€18.95 Inc. VAT

Stanley FMHT1-51275 Fatmat Antivibe All Steel Curved Claw Hammer - 16oz

€40.61 Inc. VAT

Milwaukee INKZALL Extra Large Chisel Tip Marker Black 4932471559

€5.95 Inc. VAT

Milwaukee 4932343743 400mm x 50mm SDS-Max Wide Chisel

€33.95 Inc. VAT

Toptul Circuit Tester - Brass 6 - 24 volt

€8.95 Inc. VAT

Toptul 7PCS 3/8" Dr. Hex Bit Socket Rail Set

€21.94 Inc. VAT

Toptul 1/2" Drive Extension bar mirror (3"-10")

€5.95 - €9.95 Inc. VAT

Vortex Victor Supertrim Blue Nylon Line 1.7mm

€4.94 Inc. VAT

CK Magma Drill Holster MA2720

€19.95 Inc. VAT

Dargan 6in Adjustable Wrench

€12.95 Inc. VAT

Brennenstuhl Primera-Line Digital Weekly Timer DT *GB*

€14.94 Inc. VAT

Charnwood BB15 Bandsaw Blade 2240mm x 6mm (1/4") x 6tpi to fit B300 & W721

€17.95 Inc. VAT

Charnwood BB26 Bandsaw Blade 1826mm x 10mm (3/8") x 6tpi to fit B250

€17.95 Inc. VAT

Charnwood DS10/120 Sandpaper Wraps for DS10/20 120 grit, pack of 5 pieces

€32.95 Inc. VAT

LED Lenser 502136 Flashlight Workers Friend Kit

€137.96 Inc. VAT

Milwaukee Shockwave HSS-G TiN Red Hex 3 mm - 2 pcs

€3.95 Inc. VAT

Tolsen 0-25mm Metric Micrometer 35055

€19.95 Inc. VAT

Tolsen Combination Sharpening Stones 150*50*25mm 32047

€8.95 Inc. VAT

Protool 24"(600MM) Spirit Level PTLL90600FM (Colour May Vary)

€19.95 Inc. VAT

Trend Delta Sander Pad Saver 93mm 2 Pack

€5.95 Inc. VAT

Result R121F Women's Classic Softshell Jacket - Black

€54.94 Inc. VAT

* Shipped Direct 4-5 Day Delivery Time *

Result R121F Women's Classic Softshell Jacket - Navy

€54.94 Inc. VAT

* Shipped Direct 4-5 Day Delivery Time *

Wera 05020330001 6006 Joker XS/S Self-Setting Double Spanner

€74.94 Inc. VAT

Dewalt Pro Canvas Belt

€14.99 Inc. VAT

Hilka 12mm x 1200mm Keyed Cable Lock 89502008

€7.95 Inc. VAT

Tolsen 190mm Swivel caster 62938

€18.95 Inc. VAT

Tolsen 2pcs Ratchet tie down set 62252

€11.96 Inc. VAT

3M 6002CR Paint Spray Refill A2P2 (1PK)

€49.95 Inc. VAT

Tolsen Plier Long Nose 160mm 10006

€5.95 Inc. VAT

Tolsen Extension Bar 3/8" x 150mm 15124

€2.95 Inc. VAT

Tolsen Tube Cutter 3-32mm 33005

€14.94 Inc. VAT

Tolsen 3pcs Magnetic Nut Socket 8mm Set 77843

€6.95 Inc. VAT

Portwest PS04 - Defender Safety Glasses Smoke

€8.99 Inc. VAT

Portwest SW33 - FR Leather Hood

€18.95 Inc. VAT

Easiplumb 1/2" Repair Brass Compression Coupling

€12.95 Inc. VAT

Easiplumb 1/2" Straight Brass Compression

€4.94 Inc. VAT

Easiplumb 2" x 2" Coupling

€12.95 Inc. VAT

Easiplumb 3/4" Brass S.T.W. Bracket

€4.94 Inc. VAT

Easiplumb 3/4" Pushtite Elbow Coupling

€10.95 Inc. VAT

Easiplumb 3/4" x 1/2" M.I. Brass Compression Elbow

€9.95 Inc. VAT

Easiplumb 32mm White Waste Swept Elbow

€3.95 Inc. VAT

Easiplumb 6" Spare Float Valve Lever

€5.95 Inc. VAT

Easiplumb C.P.Bath Plug & Chain Set

€6.95 Inc. VAT

Easiplumb Pack 5, Spare Appliance Hose Washers

€3.95 Inc. VAT

Easiplumb Poly Bath Plug & Chain Set

€4.94 Inc. VAT

Easiplumb Side Entry Plastic Float Valve

€10.95 Inc. VAT

Easiplumb White Cistern Overflow Stopper

€4.94 Inc. VAT

Easiplumb Pack of 2 No. 11/4" PVC Washers

€2.95 Inc. VAT

Bahco 3942-228-7-SL-5P Reciprocating Blade for Plaster & Board 228mm 7 TPI (Pack 5)

€49.95 Inc. VAT

Draper Redline 12mm Soft Grip Brick Jointer 15096

€7.95 Inc. VAT

Milwaukee 4932499375 75mm (3'') Pad Savers (5 Pack)

€9.95 Inc. VAT

Metabo FST Guide Rail Bag For FS 160

€64.94 Inc. VAT

Protool Hand Held Hatchet PTAX0905F

€14.94 Inc. VAT

Bondhus BTX10/S T-Handle Ball Driver Hex 10pcs Imperial Set + Stand 3/32"-3/8", 13190

€74.94 Inc. VAT

Festool 577484 SELFCLEAN filter bag SC-FIS-CT 25/5

€37.95 Inc. VAT

Festool 577240 DSC-AGC18 FH EB-Basic Cordless Freehand Cutting System In Systainer (Bare Unit)

€575.00 Inc. VAT

Misc Kingavon Rechargeable Headlight Hat - Yellow

€11.96 Inc. VAT

UniLite 1650 Lumen High CRI Compact Work Light

No Price Available

Stealth Mounts Milwaukee Trax90 Track Saw Square TSS-S-MW-1

€27.95 Inc. VAT

Stealth Mounts Milwaukee Trax90 XL Track Saw Square XL TSS-L-MW-1

€29.95 Inc. VAT

Stealth Mounts Bosch 18v Bit Holder (2 Pack) BH-BO-BLK-2

€19.95 Inc. VAT

Protool 2 Piece Mains Tester Set PT37520500

€6.95 Inc. VAT

Jefferson JEFCSS25-MP 25-Piece Combination Spanner Set

€149.95 Inc. VAT

Leather Craft LC 3008 Double Scaffold Podger Holder

€15.95 Inc. VAT

Robert Sorby 895CGH Crush Grind Tool B895CG1

€49.95 Inc. VAT

Milwaukee 4932492879 Sand Belt NW Fine 10x330-5pc

€16.95 Inc. VAT

Pica Classic PRO Yellow Lumber Crayon - Yellow

€2.00 Inc. VAT

Pica VISOR permanent Refill Leads - Black

€6.95 Inc. VAT

Pica BIG INK Deep Hole Marker - Red

€11.96 Inc. VAT

Dewalt DWHT51453 28 oz Steel Framing Hammer

€59.95 Inc. VAT

Makita P-70633 10 Piece 4-way Quad Driver Set

€14.94 Inc. VAT

Knipex 71 79 460 Spare Cutter Head For 71 72 460 Complete With Screws

€68.95 Inc. VAT

Makita E-07048 28 Piece Drill and Bit Set

€39.95 Inc. VAT

Draper 6 - 24V Automotive Circuit Tester DC 72228

€7.95 Inc. VAT

Irwin 18mm Snap-Off Knife 10506547

€4.94 Inc. VAT

Tala Twin Pack Spring Clamp 50mm (2'') TA12011

€14.94 Inc. VAT

Milwaukee Special Jigsaw Blades for Stainless Steel T118EHM (2 Pack)

€19.95 Inc. VAT

Helly Hansen 73251_585 Oxford Insulator Evening Blue

€119.95 €110.00 Inc. VAT

Trend LB/JIG Letterbox Jig

€149.95 Inc. VAT

Starrett K53M-350-S Try Square 350mm

€9.95 Inc. VAT

Starrett CT300 Tungsten Carbide Tipped Hole Saw 76mm

€47.95 Inc. VAT

Starrett CT434 Tungsten Carbide Tipped Hole Saw 121mm

€128.95 Inc. VAT

Starrett D0005 5mm Diamond Tile Drill

€14.94 Inc. VAT

Starrett A014CE HSS Ext. Arbor Pilot Drill for Arbors A1,A4,A2,A10,A17-38

€5.95 Inc. VAT

Bosch GEX 12V-125 Brushless 12v 125mm Random Orbit Sander in L-BOXX (Bare Unit)

€164.96 Inc. VAT

Bosch GWX 18V-7 Kit 115mm Brushless X-Lock Angle Grinder (2x5Ah)

€439.95 Inc. VAT

UniLite SP-4500 Rechargeable Speaker Site Light 4500lm

€249.95 Inc. VAT

Makita DML810Z Self-Righting Site Light 18V (Bare Unit)

€399.95 Inc. VAT

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

€999.95 Inc. VAT

Rothenberger 1000002697 Rogrip M 7'' 1K

€41.96 Inc. VAT

Rothenberger 80023 Pipe Bending Springs (Internal) 22mm

€17.95 Inc. VAT

Trend Craft saw blade 165mm x 18 teeth x 30mm CSB/16518

€26.95 Inc. VAT

Milwaukee Performance Face Covering - S/M - 3pcs

€33.95 Inc. VAT

Toptul 3/8"Dr Impact Socket Set 12pce 8-19mm

€34.94 Inc. VAT

Toptul 10 Piece Midget Combination spanner Set

€52.95 Inc. VAT

Toptul 9Pce Long Ball Hex Key Set 1.5-10mm

€22.95 Inc. VAT

Toptul 1/4"Drive star socket satin (E4-E8)

€2.95 - €3.95 Inc. VAT

Toptul Long nose pliers blister 8"/200mm

€22.95 Inc. VAT

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

€194.96 Inc. VAT

Darby F103DMYD Forged Digging Fork Steel D Grip

€44.94 Inc. VAT

Eagle GL-PR-E Eagle Poly Leaf Rake with Wood Handle

€15.95 Inc. VAT

CK Ball-ended Coloured Hexagon Key Set of 9 Metric T4449

€40.95 Inc. VAT

CK Universal Cable Stripper T1270

€42.95 Inc. VAT

Dargan 1/2in Universal Joint

€11.96 Inc. VAT

Dargan Flat Wood Bit Set 4pce

€11.96 Inc. VAT

Wera 8003 A Zyklop Metal Ratchet with push-through square and 1/4" drive

€67.95 Inc. VAT

Milwaukee M18F2BPB-124 M18 F Dual Battery Backpack Blower (4x12Ah & 6 Bay Rapid Charger)

€1,999.96 Inc. VAT

Claim Your FREE Battery On milwaukeetool.eu/uk_redemption/

Charnwood BB22 Bandsaw Blade 1712mm x 13mm (1/2") x 6tpi to fit W715 & BS410

€17.95 Inc. VAT

Milwaukee 4932498625 50mm Bypass Lopper

€89.95 Inc. VAT

Tolsen Hand riveter (2.4 - 4.8mm) 43003

€14.94 Inc. VAT

Jefferson 10 Piece 1/2" Impact Socket Set JEFISOC12-03

€39.95 Inc. VAT

Luceco Castra 230V 100W Twin Tripod Worklight LSWT250G350-05

€79.95 Inc. VAT

Milwaukee 48475292 150 x 10/14 TPI Sawzall Blades (5 Pack)

€17.95 Inc. VAT

Bahco D/S14 1/2'' Square Drive Impact Socket Set (14 Piece)

€99.95 Inc. VAT

Tolsen 115mm Double row segmented turbo cup grinding wheel 76684

€16.95 Inc. VAT

Tolsen 50mm Fixed caster 62897

€1.96 Inc. VAT

Tolsen Plastic Tool Tray 80188

€9.95 Inc. VAT

Tolsen Chisel Set Wood 4 pc TPR Handle 6-13-19-25mm 25384

€19.95 Inc. VAT

Tolsen Garden Hatchet F/Glass Handle 1250g 25051

€18.95 Inc. VAT

Tolsen Mallet Rubber Fibreglass Handle 450g 16oz 25035

€5.95 Inc. VAT

Tolsen Tinsnip Aviation 250mm Right Green 30023

€8.94 Inc. VAT

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

€34.94 Inc. VAT

Tolsen Chisel SDS Max Flat 18x400x25mm 75457

€7.95 Inc. VAT

Tolsen Webbing Sling 4T x 4m 62281

€28.95 Inc. VAT

Tolsen 7pc Insulated Plier & Screwdriver Set in Pouch V80107

€59.95 Inc. VAT

Advent Quantum ToolFix Measuring Tape Black/Orange 5m/16ft x 25mm Wide Blade

€7.95 Inc. VAT

ToolFix MyWorkwear Black Beanie - with embroidered logo

€11.96 Inc. VAT

Xpert XPP6820 Pro 3 Layer TPU Tactical Shell Jacket - Navy

€84.96 Inc. VAT

Footprint 4lb Fibreglass Handle Mini Sledge Hammer 122

€29.95 Inc. VAT

Easiplumb (Pack 5) 1 1/2" Outlet Trap Washers

€4.94 Inc. VAT

Easiplumb 1/2" C x C L/A Ballvalve

€8.95 Inc. VAT

Easiplumb 1/2" Comp. x 1/2" Saddle Branch Valve

€14.94 Inc. VAT

Easiplumb 11/2" Spare Siphon Backnut

€3.95 Inc. VAT

Easiplumb 11/4" Unslotted Basin Waste c/w Popper Plug

€16.95 Inc. VAT

Easiplumb 150M Spool Threadtite P.T.F.E. Ribbon

€10.95 Inc. VAT

Easiplumb 3/4" x 1/2" F.I. Straight Brass Compression Coupling

€6.95 Inc. VAT

Easiplumb 3/4" x 1/2" x 1/2" Pushtite Unequal Tee

€13.95 Inc. VAT

Easiplumb 4" Offset Pan Connector

€11.96 Inc. VAT

Easiplumb Assist 18" Chrome Safety Grab Rail

€37.95 Inc. VAT

Easiplumb C.P.Sink Plug & Chain Set

€6.95 Inc. VAT

Easiplumb Diaphragm Washer for Wirquin Filling Valves

€6.95 Inc. VAT

Easiplumb Internal Plastic Flush Pipe Connector

€3.95 Inc. VAT

Easiplumb Pk/2, 16-25mm Hose Clips

€3.95 Inc. VAT

Easiplumb Poly Basin Plug & Chain Set

€4.94 Inc. VAT

Draper Redline 8" (200mm) Adjustable Wrench 67637

€9.95 Inc. VAT

Draper Hand Riveter Kit for Aluminium Rivets 27843

€24.94 Inc. VAT

Metabo FSV Guide Rail Connector

€69.95 Inc. VAT

Jefferson 5 Piece Long Reach Pliers Set JEFPLILGR-05

€59.95 Inc. VAT

Jefferson 150mm Digital Vernier Caliper JEFCALD150

€49.95 Inc. VAT

Milwaukee 48906053 Wide Kerf Diamond Grit Blade 89mm - 1pc

€99.95 Inc. VAT

Trend HR/JIG Hot Rod Jig

€99.95 Inc. VAT

Bahco LT-STEEL-50 50m Long Metric Measuring Tape with Steel Blade & Open Case

€109.95 Inc. VAT

Husqvarna BV30 12ft.(3.6m) Concrete Screed Blade

€699.96 Inc. VAT

Draper Interchangeable Blade Screwdriver Set (13 Piece) 37798

€34.94 Inc. VAT

Roughneck Cold Chisel with Hand Guard 31-999

€23.95 Inc. VAT

Milwaukee 48227726 8m/26' Slimline Tape Measure

€13.95 Inc. VAT

Pica 521/46 Perm. Marker 2-6mm chisel black, blis

€1.98 Inc. VAT

Stealth Mounts Milwaukee 18v Angled Bit Holder (2 Pack) BH-M18-45-BLK

€19.95 Inc. VAT

Starparts Titanium T360-3 Mig Torch x 3 metre

€129.95 Inc. VAT

Draper impact socket extension 3/4" x 175mm DRA175X3-4

€34.94 Inc. VAT

Robert Sorby Multi Tip Hollowing Tool RS200KT

€119.95 Inc. VAT

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

€17.95 Inc. VAT

Robert Sorby Sovereign 4" Handle Extension SOV EXT

€17.95 Inc. VAT

Robert Sorby 810H Skew Chisel HSS (13mm - 32mm)

€64.94 - €104.96 Inc. VAT

Robert Sorby 859H Hollowing Tool 24" B859004

€89.95 Inc. VAT

Robert Sorby 888/0 Micro Sandmaster B888/0

€42.95 Inc. VAT

Pro Plus 1.6 Litre Liquid Extractor PPS975912

€14.94 Inc. VAT

Milwaukee 4932492877 Sand Belt NW Coarse 10x330-5pc

€16.95 Inc. VAT

Milwaukee 4932492878 Sand Belt NW Coarse 10x330-5pc

€16.95 Inc. VAT

Bosch GWS 18V-10 18v 125mm Brushless Grinder in L-Boxx (2x5ah)

€449.95 Inc. VAT

Pica Classic PRO Blue Lumber Crayon - Blue

€2.00 Inc. VAT

Pica -Dry Refill Leads water soluble / Wipe clean (Mixed)

€9.99 Inc. VAT

Dewalt DWHT20540 150mm Jabsaw

€19.95 Inc. VAT

Trend AD/C115/1/M - 115mm Metal Cutting Discs - 10pk

€15.95 Inc. VAT

Bahco 20M Nylon Measuring Tape LTB-20

€24.94 Inc. VAT

Rotabroach Pilot Pin For 13-65mm Long Mag Bits SRA50

€4.94 Inc. VAT

Milwaukee M40 Knockout Die - 1pc

€54.94 Inc. VAT