Our Brands

Tolsen Webbing Sling 2T x 2m 62270

€7.28 Ex. VAT

Footprint Guarded Plugging Chisel 1861

€13.78 Ex. VAT

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

€12.15 Ex. VAT

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

€4.02 Ex. VAT

Easiplumb 3/4" Pushtite Stop End

€6.46 Ex. VAT

Easiplumb 40mm White Waste 45 Deg. Bend

€3.21 Ex. VAT

Easiplumb Assorted Washer Pack

€4.84 Ex. VAT

Easiplumb Pack 5, 3/4" Flat Tap Washers

€4.02 Ex. VAT

Easiplumb Pk/5 1/2" Copper Clips

€4.02 Ex. VAT

Easiplumb Towel Rail Pipe Cover Kit - Chrome

€5.65 Ex. VAT

Easiplumb Single Tee Pattern Appliance Valve

€6.46 Ex. VAT

Bahco S9TORX 1/2in Drive Socket Set of 9

€40.61 Ex. VAT

Dargan 31pce Sanding Kit

€11.34 Ex. VAT

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

€30.85 Ex. VAT

Festool 496186 Selfclean Filter Bag - SC FIS-CT 36/5

€50.37 Ex. VAT

Milwaukee 4932430915 PG 16.5 Knockout Die

€24.35 Ex. VAT

Shogun 190mm Kataba Craft Saw

€27.60 Ex. VAT

Makita P90059 14 Piece HSS Drill Bit Pouch Set

€16.21 Ex. VAT

Draper Heavy Duty 90Kg Folding Sack Truck 85633

€65.00 Ex. VAT

Robert Sorby PE3000T Proedge Trizact Belt 3000 Grit WPE3000T

€16.22 Ex. VAT

Bosch GTB 18V-45 18v Brushless Drywall Screwdriver & GMA-55 Colated Attachment in L-Boxx (2x5ah)

€447.11 Ex. VAT

Pica BIG INK Deep Hole Marker - Blue

€9.72 Ex. VAT

Nerrad NTSWS2 Extra Wide Stubby Wrench 32mm

€24.34 Ex. VAT

Draper 3W LED Rechargeable Spotlight Torch (Blue) 65985

€16.22 Ex. VAT

Kreator KRTGR6021 Tap Connector 1/2'' & 3/4''

€2.40 Ex. VAT

Efco 61469205 Multi Tool Pruner Attachment H-Range

€81.26 Ex. VAT

Portwest B013 Knit Cap Insulatex Lined - Orange

€5.65 Ex. VAT

Timco 1/2" Super Heavy Duty Keyless Chuck

€32.48 Ex. VAT

Metabo BSA 18 LED 10000 18V LED 10,000 Large Site Light (Bare Unit)

€243.86 Ex. VAT

Smart ST4MAK Starlock 4Pc Blade Pack

€32.48 Ex. VAT

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

€178.82 Ex. VAT

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

€357.68 Ex. VAT

Rothenberger 1000002699 Rogrip M 10" 1K

€38.17 Ex. VAT

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

€20.28 Ex. VAT

Trend Corner bead 3.2mm radius C140X1/4TC

€55.24 Ex. VAT

Stanley FMHT0-72414 Fatmax T16 Multi-Tool

€18.66 Ex. VAT

Stanley STHT0-33567 Grip Tape (3m | 10')

€17.85 Ex. VAT

Toptul Club Hammer 2.5lb

€21.91 Ex. VAT

Toptul Mini Bolt Cutter 8"

€35.73 Ex. VAT

ProDec Gloss Pile Mini Roller Mohair Sleeves Refills 2pk

€2.43 Ex. VAT

Eagle GL-L-E Lopping Shears with Wood Handle

€22.72 Ex. VAT

Darby S401D54SS 54 Inch Super Open Socket Irish Shovel

€32.48 Ex. VAT

Festool 488716 Sanding Pad SSH-STF-V93/6-H/2 for DX 93, RO 90 DX

€12.15 Ex. VAT

Festool 494938 Domino Tenon Beech Wood 5 x19 x 30mm - 300 Pack

€17.85 Ex. VAT

Festool Abrasive Sheet Granat 100 x 150mm - 10 Pack

€8.90 - €11.34 Ex. VAT

Dargan Silberschnitt Glass Cutter

€10.53 Ex. VAT

Brennenstuhl LED Light JARO 5000 4770lm, 50W, IP65

€36.54 Ex. VAT

Charnwood BD610 6" Belt x 10" Disc Sander

€341.42 Ex. VAT

Tolsen 10Pcs Blade set 100*18*0.4mm 30116

€4.02 Ex. VAT

Tolsen 8 Piece T Handle Torx Key Set & Holder 20063

€20.28 Ex. VAT

SikaSeal 170 Multipurpose Silicone Sealant 300ml - Brown

€3.13 - €4.02 Ex. VAT

Luceco Castra 230V 2200 Lumens 20W Work Light LSW20G250-05

€16.22 Ex. VAT

Optrel Swiss Air TH3/TM3 Particle Filter w/Pre-Filter (1 Pack) (4088.402)

€41.42 Ex. VAT

Result R232F Women's Printable Softshell Bodywarmer - Navy

€21.10 Ex. VAT

* Shipped Direct 4-5 Day Delivery Time *

Protool 5 Piece Paint Brush Set 1/2" - 2 1/2" PTPB5005

€5.65 Ex. VAT

Protool Oil Can PTFOC1000

€4.84 Ex. VAT

Bahco BH3A10000 10T Auto-Rising Jack Stands

€178.82 Ex. VAT

Freud F03FS09785 Wood Circular Saw Blade 300mm x 30mm x 2.5mm x 72T

€63.57 Ex. VAT

Tolsen Ratchet Podger Spanner 17X19mm 15292

€12.15 Ex. VAT

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

€4.84 - €11.34 Ex. VAT

Tolsen Mallet Two Way TPR Handle 25042

€8.09 Ex. VAT

Tolsen Mitre Box Plastic + 300mm Back Saw 31017

€9.72 Ex. VAT

Tolsen Aluminum Level 100mm x 18mm x 3M 41084

€32.48 Ex. VAT

Easiplumb 1/2" Brass Compression Equal Tee c/w 1/2" F.I. Branch

€10.53 Ex. VAT

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

€7.28 Ex. VAT

Easiplumb 21mm Solvent Overflow Tee

€3.21 Ex. VAT

Easiplumb C.P.Bath Plug & Chain Set

€5.65 Ex. VAT

Easiplumb Expanding Outlet Hose 80cm-2.8M

€8.09 Ex. VAT

Easiplumb Pack 5, 1/2" Flat Tap Washers

€3.21 Ex. VAT

Easiplumb Pk/2, 21mm Overflow 90° Elbows

€3.21 Ex. VAT

Easiplumb Pk/2, 21mm Overflow Straight Couplings

€3.21 Ex. VAT

Easiplumb Poly Basin Plug & Chain Set

€4.02 Ex. VAT

Easiplumb Type FC59 1/2" Str. Comp.Valved x Str. Swivel Flexible Plm Connector - 400mm Long

€12.97 Ex. VAT

Rotabroach SITEH3RO Step Drill

€52.80 - €85.33 Ex. VAT

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

€20.28 Ex. VAT

Sigma 12mm Scoring Wheel And Pin SIG-00A14A

€8.09 Ex. VAT

Steinel Flat nozzle 60x2 mm for bitumen 9090

€34.10 Ex. VAT

Steinel Reduction Nozzle 9 mm

€8.90 Ex. VAT

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

€28.41 Ex. VAT

Robert Sorby Tool Rest Adjustment Collar 16 (5/8") LRSTRAC16

€28.41 Ex. VAT

Robert Sorby Sovereign 4" Handle Extension SOV EXT

€14.59 Ex. VAT

Robert Sorby Sovereign Turning Tool Set 6 in wood box SOV 67DBS

€390.20 Ex. VAT

Robert Sorby 87HS 3 Piece Micro Hollowing Set A87HS3T

€73.13 Ex. VAT

Milwaukee 4932480646 1/4" Drive 1/4"F X 3/8"M Adapter

€13.78 Ex. VAT

EMMA Clyde D Safety Trainer S3 - Black

€93.48 Ex. VAT

Tala Heavy-Duty Aluminium Rafter Square 175mm (7") T37123

€12.15 Ex. VAT

Black & Decker KX2001K Heatgun Kit 2000W - 220V

€40.61 Ex. VAT

Trend AIR/MF/P3 AirMask Pro P3 Filter Pair

€16.22 Ex. VAT

Powerplus KRTGTT2450 Trimmer Line

€12.15 Ex. VAT

UniLite SP-4500 Rechargeable Speaker Site Light 4500lm

€203.21 Ex. VAT

Makita DRT50ZJ 18V Router/Trimmer Body with 195563-0 Plunge Base(Bare Unit)

€267.48 Ex. VAT

Trend 1/2 Sheet Mesh Sanding Sheets 115mm x 230mm-5pc

€6.46 Ex. VAT

Stanley 1-20-091 Universal Heavy Duty Wood Saw

€15.41 Ex. VAT

Toptul Alternator Tool M10 Spline 1/2"dr

€17.85 Ex. VAT

Toptul Clutch Alignment Tool / Universal

€14.59 Ex. VAT

Toptul Triangular File 200mm c/w handle

€8.90 Ex. VAT

Toptul 1"Dr deep impact socket 6pt (22-70mm)

€31.67 - €89.39 Ex. VAT

Toptul 10 Piece Midget Combination spanner Set

€43.05 Ex. VAT

Toptul 9PCS 1/2"Dr Long Hex Bit Socket Rail Set

€44.67 Ex. VAT

Vortex Large Donut .155 3.9mm 85ft

€20.28 Ex. VAT

Bosch GDS 18V-1000 BITURBO Brushless 18V 1/2" Wrench (2x5.5Ah ProCORE)

€569.07 Ex. VAT

Bosch GDS 18V-LI HT High Torque 18V 1/2'' Impact Wrench (Bare Unit)

€300.77 Ex. VAT

Bosch GGS 18V-LI Straight Grinder (Bare Unit)

€150.37 Ex. VAT

Hikoki DV18DSDL 18V Combi Drill (2x5Ah)

€308.13 Ex. VAT

Jasic JA-180PFC 180 Amp Dual Voltage Arc Inverter Welder (with Leads)

€382.07 Ex. VAT

The Big Cheese Ultrapower XL Outdoor Bait Station

€14.59 Ex. VAT

Dargan 8inch Round File

€5.65 Ex. VAT

Portwest S505 - Limax Insulated Jacket - Navy

€45.49 Ex. VAT

Steel Blue Southern Cross ZIP S3 COMPOSITE - Black Amber

€146.30 Ex. VAT

Milwaukee M18FHETE22-0 18V Extended Reach Pole Hedge Trimmer 216cm (Bare Unit)

€406.46 Ex. VAT

Ramboo PRO PU large Plastic Float 14x6''

€9.75 Ex. VAT

Milwaukee 4932498624 254mm Folding Pruning Saw

€36.54 Ex. VAT

Tolsen 0-25mm Metric Micrometer 35055

€16.22 Ex. VAT

Tolsen Dry diamond disc 115*22.2MM 76712

€4.02 Ex. VAT

Milwaukee 48475713 Heavy Duty TORCH Reciprocating Saw Blade 230mm 10 TPI (5 Pack)

€20.28 Ex. VAT

Tolsen Plastic Tool Tray 80188

€8.09 Ex. VAT

Univet 5x8 Clear Lens, Anti Fog Safety Glasses

€9.75 Ex. VAT

Tolsen Ratchet Podger Spanner 17X21mm 15293

€12.97 Ex. VAT

Tolsen 1/2" 6 Point Impact Sockets 8-32mm

€2.40 - €5.65 Ex. VAT

Tolsen Heavy Duty Glass Cutter 41031

€4.02 Ex. VAT

Tolsen Aluminum Steel Angle Square 250mm 35038

€5.65 Ex. VAT

Tolsen Insulated Cable Knife V50418

€12.15 Ex. VAT

Powerplus 20V 1/3Sheet Sander (Bare Unit)

€40.61 Ex. VAT

Free 2ah Battery & Charger

Advent Quantum ToolFix Measuring Tape Red/ White 8m/26ft x 25mm Wide Blade

€9.72 Ex. VAT

Footprint 100m Braided Nylon Line 623

€12.97 Ex. VAT

Footprint Guarded 10 x 3/4'' Cold Chisel 591

€12.97 Ex. VAT

Easiplumb 11/2" x 3 1/2" Unslotted Tail with Poly Plug - Sink Waste

€17.85 Ex. VAT

Easiplumb 3/4" Replacement Nut & Tail for Bibtap

€7.28 Ex. VAT

Easiplumb 3/4" x 1/2" Brass Reducing Nipple

€4.02 Ex. VAT

Easiplumb 40mm Access Plug

€3.21 Ex. VAT

Easiplumb CP Waste Outlet Grid/Hair Trap

€4.84 Ex. VAT

Easiplumb Float Lever Arm Slider

€4.02 Ex. VAT

Easiplumb Pack 6, 3/4" Blank Cap Red Fibre Washers

€4.02 Ex. VAT

Easiplumb Pk/2 16mm Chrome Plated 2 Piece Pipe Hole Trims

€4.02 Ex. VAT

Easiplumb Pk/5, 3/4" Nail Pipe Clips

€4.02 Ex. VAT

Easiplumb Sink Overflow Stopper

€4.02 Ex. VAT

Easiplumb Pack of 2, 3/4" Screened Appliance Hose Washers

€3.21 Ex. VAT

Protool PTTP865 Tool Bag 600mm

€32.48 Ex. VAT

BLACK FRIDAY

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

€8.09 Ex. VAT

Bahco SB8150QR Quick Release Reversible Ratchet 1/2in Drive

€24.35 Ex. VAT

Stealth Mounts Uni Mounts (5 Pack)

€9.72 Ex. VAT

Wiha 33741 Magnetic SoftFinish Stubby Screwdriver with Bit Magazine (PH, PZ)

€16.22 Ex. VAT

Draper XP20 20V 1/4" 200NM Brushless Impact Driver & 20V LED Worklight (1x4Ah)

€203.21 €97.52 Ex. VAT

Winter Sale

Shogun 120mm Replacement Keyhole Saw Blade

€10.53 Ex. VAT

Stanley Steelmaster Brick Hammer 1-51-039

€22.72 Ex. VAT

Makita E-02989 8pc Socket Set & Roll Up Pouch

€20.28 Ex. VAT

Steinel Hot air tool HL 1820-S

€81.26 Ex. VAT

Misc Fass Mop Bucket made in Italy SECCHIO+STRIZZ

€12.15 Ex. VAT

Leather Craft LC 3005 Level Holder

€12.97 Ex. VAT

Robert Sorby Sovereign Side Handle SOV SH

€18.66 Ex. VAT

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

€73.13 - €89.39 Ex. VAT

Milwaukee 4932480677 3/8'' DRIVE 20.8mm SPARK PLUG SOCKET

€21.10 Ex. VAT

Smart Universal Mortar Buster 32mm Brazed Diamond Blade

€25.97 Ex. VAT

Bessey WSM12 Welders' Mitre Clamp

€274.94 Ex. VAT

Rotabroach Pilot Pin For 11 & 12mm Short Mag Bits SRA3057

€4.02 Ex. VAT

Milwaukee M40 Knockout Punch - 1pc

€69.07 Ex. VAT

Milwaukee 4932472057 49 Piece Impact Rated Shockwave Bit Set

No Price Available

Trend Craft saw blade 235mm x 40 teeth x 30mm CSB/23540

€31.67 Ex. VAT

Stanley 28-510 10-Piece Single Edge Razer Blades

€4.02 Ex. VAT

Toptul 63PCS Tool Kit

€399.15 Ex. VAT

Toptul 1/2"Dr Socket set 24Pc (metric) metal case

€117.84 Ex. VAT

Toptul 1/4" hex shank magnetic nut Driveiver (8-10mm)

€3.21 Ex. VAT

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

€158.50 Ex. VAT

Stihl 15'' Rapid Super (RS) Chain Loop (3639 000 0062)

€20.28 Ex. VAT

Dewalt DCS377P2 18V Brushless XR Sub Compact Bandsaw (2x5Ah)

€486.99 Ex. VAT

Festool 496802 Sanding Pad SSH-GE-STF-RO90 DX

€21.91 Ex. VAT

Festool Abrasive Sheet Granat 100 x 150mm - 100 Pack

€51.99 - €51.99 Ex. VAT

Dargan 6inch Side Cutting Pliers

€6.46 Ex. VAT

Dargan 4 Function Retractable Quad Knife

€10.53 Ex. VAT

Brennenstuhl Primera-Line Digital Weekly Timer DT *GB*

€12.15 Ex. VAT

Genfit G19125 94 Litre ATV/Quad Mounted Spot Sprayer with Boom Kit

€365.85 Ex. VAT

Milwaukee 4932500677 400m/16'' Molding Pry Bar

€22.72 Ex. VAT

Bahco 1/2" Ratchet Set/ 4 Pcs BAH/SB81/SET1

€42.24 Ex. VAT

Tolsen Measuring tape 8m*25mm 36143

€6.46 Ex. VAT

Tolsen Plastic backing pad with velcro 125mm 77261

€3.66 Ex. VAT

Jefferson 6 Piece General Purpose Paint Brush Set JEFPNTBSG-06

€8.09 Ex. VAT

UniLite HT-900R 900 Lumen Recharagable Head Torch

€81.26 Ex. VAT

Ego Power+ LB6150E 56V Cordless Leaf Blower (Bare Unit)

€161.79 Ex. VAT

Premier PR804 Women's Artisan Fleece Gilet - Black

€23.54 Ex. VAT

* Shipped Direct 4-5 Day Delivery Time *

LMA Alba Womens Softshell Jacket - Black

€36.54 Ex. VAT

Misc Wood Auger Bit 20 x 135mm

€8.09 Ex. VAT

Misc Wood Auger Bit 32 x 135mm

€12.15 Ex. VAT

Tolsen 150mm Swivel caster 62945

€17.03 Ex. VAT

Tolsen 4PCS Lock installation hole saw set 75863

€8.09 Ex. VAT

Tolsen 12" (300mm) Strap Wrench 10267

€16.22 Ex. VAT

Tolsen Socket Ratchet Reversible 3/8" 15119

€9.72 Ex. VAT

Tolsen 8pcs Double Open End Spanners Set 6-22mm 15891

€20.28 Ex. VAT

Tolsen Chalkline Set 30M+ Line Level + Refill Blue 42013

€5.65 Ex. VAT

Tolsen File Flat, Handle 200mm 32001

€4.84 Ex. VAT

Tolsen Measuring Tape 3m (10ft) 36145

€3.21 Ex. VAT

Tolsen 14pcs Nut Socket Set 77817

€5.65 Ex. VAT

Tolsen 7pc Insulated Plier & Screwdriver Set in Pouch V80107

€48.74 Ex. VAT

Trend MTB/SET/8 - Universal Multi-Tool Blade Set - 8pc

€24.35 Ex. VAT

Easiplumb 1/2" H.P. Brass Piston

€3.21 Ex. VAT

Easiplumb 100cm length MxM Flexible Waste Assembly for 32mm Fitting

€12.97 Ex. VAT

Easiplumb 3" x 3" Coupling

€12.15 Ex. VAT

Easiplumb 32mm White Waste Straight Coupling

€3.21 Ex. VAT

Easiplumb Filter Cartridge 5 Mu. Sediment Captor

€8.09 Ex. VAT

Easiplumb Pair 3/4" Crown C.P. Bath Taps

€43.05 Ex. VAT

Easiplumb Poly Sink Plug & Chain Set

€4.02 Ex. VAT

Easiplumb PTFE Paste 2oz Tube

€17.03 Ex. VAT

Easiplumb PVC Lift Arm For Siphon - Long

€4.02 Ex. VAT

Easiplumb Replacement Brackets for Heated Tower Rails

€10.53 Ex. VAT

Jefferson 5 Piece Long Reach Pliers Set JEFPLILGR-05

€48.74 Ex. VAT

Jefferson 16 Piece T-Handle Hex Key Set JEFKYHXTX16T

€32.48 Ex. VAT

Bahco 21-27 mm Ratcheting Ring Wrench with Chrome Finish 275 mm

€44.67 Ex. VAT

Bahco Yellow Marking Chalk Pour Bottle - 227 g

€3.21 Ex. VAT

Dargan HSS Drill Bit Set (1-10mm) - 19pc

€31.67 Ex. VAT

Wera 05051492001 838 RA S Bitholding screwdriver with ratchet functionality

€20.28 Ex. VAT

Draper Interchangeable Blade Screwdriver Set (13 Piece) 37798

€28.41 Ex. VAT

Stealth Mounts Makita 18v Stubby Bit Holder (3 Pack) BH-MK-S-BLK

€16.22 Ex. VAT

Steinel Round Nozzle Extended 5 mm 9076

€36.54 Ex. VAT

Starparts Titanium T250-5 MIG Torch 5 Meter Euro

€105.65 Ex. VAT

Misc Travis Parkins Heavy Duty Double Pocket Nail Pouch TP560239

€16.21 Ex. VAT

Robert Sorby 512 Micro Woodcarving Set 12,wooden box P512

€365.81 Ex. VAT

Robert Sorby PEHONEKIT Proedge Honing Kit WPEHONEKIT

€52.97 Ex. VAT

Pica -Gel Signalmarker Black Gel Marker

€9.72 Ex. VAT

Pica BIG INK Deep Hole Marker - Red

€9.72 Ex. VAT

Misc 5 PACK HACKSAW BLADES 2 X 18TPI 3 X 24TPI HACK5

€8.09 Ex. VAT

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

€12.15 Ex. VAT

Smart H63FT1 Trade 63Mm Fine Tooth Tooth Blade

€8.09 Ex. VAT

Trend STE/VIS/2 AIR STEALTH VIS Storage Case

€19.47 Ex. VAT

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

€16.22 Ex. VAT

Milwaukee 3/8'' Shockwave Impact Duty Socket Set - 8pk

€24.35 Ex. VAT

Trend Random Orbital Sanding Discs 150mm-50pc

€32.48 Ex. VAT

Paslode 395196 18G x 50mm ELGV Brad Fuel 2000 and 2 Fuel Cells

€37.36 Ex. VAT

Paslode 395194 18G x 32mm ELGV Brad Fuel 2000 and 2 Fuel Cells

€32.48 Ex. VAT

Paslode 921590 Brad Fuel Pack F16 x 45mm Galvanised (2000 + 2 Fuel Cells)

€27.60 Ex. VAT

Rothenberger 1500003170 Parallel Plier Wrench 10″ 260mm

€58.50 Ex. VAT

Rothenberger 80162 Crowfoot Basin Wrench 1/2" - 3/4"

€11.34 Ex. VAT

Toptul Heavy Duty Oil Suction Gun

€27.60 Ex. VAT

Toptul Ribbed flat chisels (21-34mm)

€8.09 - €28.41 Ex. VAT

Toptul 1/4"Dr Sliding T-handle Satin 115mm

€4.84 Ex. VAT

Toptul 3/8" Drive ratchet handle 36 tooth

€21.10 Ex. VAT

Bosch GKS 18V-57 G 18V 165mm Guide Rail Circular Saw (2x5Ah)

€390.20 Ex. VAT

Bosch GLI 18V-4000 C 18V 4000 Lumen Area Light (Bare Unit)

€203.21 Ex. VAT

ProDec IL Paint Kettles

€1.61 Ex. VAT

Bosch GWS 18V-10 18V 115mm Brushless Angle Grinder (Bare Unit)

€170.69 Ex. VAT

Autoglym Rubber Plus Cleaner 5L

€78.01 Ex. VAT

Dargan 20oz Nailmaster Claw

€13.78 Ex. VAT