Our Brands

Trend BS/JIG Belfast Sink Jig

€138.17 Ex. VAT

Trend LB/JIG Letterbox Jig

€121.91 Ex. VAT

Milwaukee L4HL-301 Rechargeable Hard Hat Lamp (3.0Ah)

No Price Available

Makita Abrasive Belt 9 x 533mm 150 Grit (Pack of 5)

€8.09 Ex. VAT

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

€357.68 Ex. VAT

Trend Random Orbital Sanding Discs 150mm-50pc

€32.48 Ex. VAT

Draper 40882 6 Piece Pound Thru Screwdriver Set

€16.22 Ex. VAT

Paslode 141083 - 2.8 x 51mm Bright Ring Nails Fuel Pack

€81.26 €60.93 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

Stanley 5-21-515 Surform Shaver Tool Blade

€3.21 Ex. VAT

Stanley FMHT0-70813 Combination Pliers

€20.28 Ex. VAT

Trend T18S/BA4AM 18V 4Ah TXLI Battery

€81.26 Ex. VAT

Trend T18S/CH6A Fast Charger (230v)

€65.00 Ex. VAT

Milwaukee 48226208 8'' Quick Adjust Water Pump Pliers

€20.28 Ex. VAT

Toptul 3Pc Stone set for Brake Cylinder Hone

€10.53 Ex. VAT

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

€31.67 - €89.39 Ex. VAT

Toptul Angled Driver Drill Tool 90 degree

€30.85 Ex. VAT

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

€2.40 - €3.21 Ex. VAT

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

€158.50 Ex. VAT

ProDec Putty Knife

€2.43 Ex. VAT

Bosch GDS 18V-1000 BITURBO Brushless 18V 1/2" Wrench (2x8Ah ProCORE)

€609.72 Ex. VAT

Bosch GOP 18V-28 18V Brushless Starlock Multi-Tool And 16 Accessories (2x5Ah)

€422.72 Ex. VAT

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

€170.69 Ex. VAT

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

€486.99 Ex. VAT

Darby F108DLH Long Handle Drain Drag

€65.00 Ex. VAT

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

€12.15 Ex. VAT

Dargan 12in Dargan Adjustable Wrench

€17.85 Ex. VAT

Dargan 27mm Spanner

€14.59 Ex. VAT

Brennenstuhl Cable Protector 100x7.5x1.7cm

€8.09 Ex. VAT

Brennenstuhl Cable Reel Super Solid CEE 50m H05VV-F3 G1.5 110V

No Price Available

Makita SG1251J1 125mm Wall Chaser 1400W 110V

€357.68 Ex. VAT

Charnwood MCCSET4 4 Piece Hobby Chisel Set in wooden case. 1/4", 3/8", 1/2", 5/8"

€56.87 Ex. VAT

Charnwood MCT5 5/8" Chisel & bit with 3/4" shank, trade quality

€34.92 Ex. VAT

Charnwood PT200/1 Pair of Planer knives for PT200

€36.54 Ex. VAT

Charnwood SSBPL6 Scroll Saw Blade, Skip Tooth #6 16tpi, Pack of 12

€4.84 Ex. VAT

Bahco 3/8" Ratchet Handle BAH/7750SL

€48.74 Ex. VAT

Tolsen 10pcs blade set 50*31*19*0.6mm 30113

€3.21 Ex. VAT

Tolsen Sledge hammer 6LB 25045

€21.91 Ex. VAT

Tolsen Mini Claw hammer 25027

€4.84 Ex. VAT

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

€14.59 Ex. VAT

Arrow T55BL Staple Gun

€35.76 Ex. VAT

Portwest PK40 Glove Clip A001 - Red (40 Pack)

€162.59 €130.07 Ex. VAT

Wera 05049004001 9550 Hinge for Tool-Check Modular

€8.09 Ex. VAT

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

€60.93 Ex. VAT

Benson Boot Strap 000238

€4.02 Ex. VAT

Misc Forgefix Chipboard Screws 6.0 x 60mm Box of 100

€10.53 Ex. VAT

Tolsen 125mm Segmented Turbo Cup Grinding Wheel 76682

€16.22 Ex. VAT

Tolsen 50mm Fixed caster 62897

€1.59 Ex. VAT

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

€40.61 Ex. VAT

Tolsen Plier Locking C Clamp 280mm 10056

€12.15 Ex. VAT

Tolsen Screwdriver Magnetizer 20032

€3.21 Ex. VAT

Tolsen Sliding Bevel 200mm Plastic Handle Inc Spirit Level. 35035

€5.65 Ex. VAT

Tolsen Vernier Caliper 150mm Metric/Inch Carbon Steel 35049

€24.35 Ex. VAT

Tolsen 7pcs Insulated Precision Screwdriver Set V32007

€17.85 Ex. VAT

Festool 577566 TID 18-Basic-4,0 Impact Driver - Bare Unit (FREE 1x4.0Ah)

€256.10 Ex. VAT

Easiplumb (Pack 5) 1 1/4" Outlet Trap Washers

€4.02 Ex. VAT

Easiplumb 1/2" Brass Blanking Cap

€3.21 Ex. VAT

Easiplumb 1/2" Equal Tee

€4.84 Ex. VAT

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

€12.97 Ex. VAT

Easiplumb 11/2" Bottle Trap

€12.15 Ex. VAT

Easiplumb 11/4" Waste Extension

€4.02 Ex. VAT

Easiplumb Filter Cartridge Sodium Saturated Resin

€13.78 Ex. VAT

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

€3.21 Ex. VAT

Easiplumb Pk/2, 16-25mm Hose Clips

€3.21 Ex. VAT

Easiplumb Pk/5 1/2" Copper Clips

€4.02 Ex. VAT

Easiplumb Replacement 83mm Basket Strainer Only

€8.09 Ex. VAT

Easiplumb Spare Cotter Pin for Float Valve

€2.40 Ex. VAT

Draper 7 Piece Screwdriver & Bit Set 43613

€7.28 Ex. VAT

Festool Suction adapter AV-BHC/KHC

€40.61 Ex. VAT

Draper XP20 20V 1/4" 200NM Brushless Impact Driver (Bare Unit)

€105.65 €48.74 Ex. VAT

Winter Sale

Roughneck Parallel Pin Punch Set - 6 Piece 31-178

€16.22 Ex. VAT

Misc Benson 12" Garden Bow Saw With Hacksaw Blade 004456

€9.71 €3.21 Ex. VAT

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

€170.69 Ex. VAT

Wera 05134013001 Kraftform Kompakt F 1 screwdriving tool set for window installation

€138.17 Ex. VAT

Bessey XV5-170 VarioClippix XV 170/50 Spring Clamp 170mm

€11.34 Ex. VAT

Bolle SILEXPSJ Silex Safety Glasses - Yellow Lens

€8.09 Ex. VAT

Jefferson 60" Pry Bar

€28.41 Ex. VAT

Draper 40 Piece Screwdriver & Bit Set In Foam Tray 63514

€30.85 Ex. VAT

Efco 61469207 Multi Tool Strimmer/Brushcutter Attachment H Range

€73.13 Ex. VAT

Timco 1/2" Chuck, Key & SDS Plus Adaptor

€20.28 Ex. VAT

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

€16.22 Ex. VAT

Paslode 141073 - 3.1 x 63mm Galv Plus Nails Fuel Pack

€73.13 €56.87 Ex. VAT

Rothenberger 1000002704 Rogrip F 10" 1K

€46.30 Ex. VAT

Milwaukee Cut Level 3 Work Gloves 12pk

€105.65 - €105.65 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

Trend Three flute trim12.7mm diameter C134X1/4TC

€25.98 Ex. VAT

Stanley 1-66-039 Precision Phillips Pozidri Screwdriver Set 6-Piece

€9.72 Ex. VAT

Toptul Impact Universal Joint 3/4"Drive

€38.17 Ex. VAT

Toptul 1/4"dr Quick Change Bit Holder

€3.21 Ex. VAT

Toptul Mag. Bit holder 1/4"

€8.90 Ex. VAT

Bosch GHO 18V-LI 18V Planer in L Boxx (Bare Unit)

No Price Available

Bosch GST 18V-LI B 18V Top Handle Jigsaw (2x5Ah)

€382.07 Ex. VAT

Bosch GDS 18V-1050 H BITURBO Brushless 18V 3/4'' Wrench (2x5.5Ah ProCORE)

€569.07 Ex. VAT

Dargan 16inch Waterpump Pliers

€29.27 Ex. VAT

Brennenstuhl Hook and Loop Fastener Black 12mm x 125mm

€4.02 Ex. VAT

Milwaukee M18FBPV2-0 Gen 2 Fuel Backpack Vacuum (Bare Unit)

€406.46 Ex. VAT

Predator Inverter Welder Cordless 3.7KW PCW-23 Battery Welder PPT045

€2,154.43 Ex. VAT

Please allow 3 Days for Delivery

Bahco Stubby Combi Ratchet Wrench Metric Set 10RM/SH6

€77.20 Ex. VAT

Tolsen Insulated bent nose pliers 160MM,6" V16026

€15.41 Ex. VAT

Tolsen Plastic backing pad with velcro 125mm 77261

€3.66 Ex. VAT

Tolsen Sledge hammer 10LB 25047

€32.48 Ex. VAT

Wera 05049003001 Tool-Check Modular L-keys Hex-Plus 1 - 7pc

€16.22 Ex. VAT

Protool Oil Can PTFOC1000

€4.84 Ex. VAT

Mascot 22581-983-75 Long-sleeved T-Shirt - Grey

€19.47 Ex. VAT

Tolsen Plier Tower Pincer 230mm 10040

€6.10 Ex. VAT

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

€3.21 - €8.90 Ex. VAT

Tolsen Ring Slogging Wrenchs 36-50mm

€16.22 - €24.35 Ex. VAT

Tolsen Saw Dry Wall Universal 150mm 31013

€6.46 Ex. VAT

Tolsen 14pcs Nut Socket Set 77817

€5.65 Ex. VAT

Tolsen 2pc Recip Saw Blade 150mm 6T 76816

€3.21 Ex. VAT

Milwaukee 4932471299 184mm x 30mm x 54 Tooth Aluminium & Plastic Cutting Circular Saw Blade

€48.74 Ex. VAT

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

€12.15 Ex. VAT

Easiplumb 1/2" H.P. Brass Ballvalve -2" Tail 8" Lever

€10.53 Ex. VAT

Easiplumb 1/2" x 1/2" F.I. Wall Plate Brass Compression Elbow

€9.72 Ex. VAT

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

€13.78 Ex. VAT

Easiplumb 110mm x 40mm Strap On Type Boss Branch

€10.53 Ex. VAT

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

€4.02 Ex. VAT

Easiplumb 4" Offset Pan Connector

€9.72 Ex. VAT

Easiplumb 40mm White Waste 45 Deg. Bend

€3.21 Ex. VAT

Easiplumb Appliance Magnetic Descaler

€19.47 Ex. VAT

Easiplumb Hemp & Compond Kit

€6.46 Ex. VAT

Easiplumb O Ring Kit No. 1 ( 22 small O Rings)

€4.84 Ex. VAT

Easiplumb Pack 5, 1/2" PVC Washers

€3.21 Ex. VAT

Easiplumb Pk/2, 44-64mm Hose Clips

€4.02 Ex. VAT

Easiplumb Pk/8, 1/2" Nail Pipe Clips

€4.02 Ex. VAT

Easiplumb Replacement Silicone Washer for Popper Waste 1 1/4"

€3.21 Ex. VAT

Easiplumb 100gr Ball of Flax

€6.46 Ex. VAT

Bahco 3940-300-18-ST-5P Reciprocating Blade for Heavy Metal 300mm 18 TPI (Pack 5)

€35.73 Ex. VAT

Jefferson 16 Piece T-Handle Hex Key Set JEFKYHXTX16T

€32.48 Ex. VAT

Trend HR/JIG Hot Rod Jig

€81.26 Ex. VAT

Bahco Yellow Marking Chalk Pour Bottle - 227 g

€3.21 Ex. VAT

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

€20.28 Ex. VAT

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

€50.37 Ex. VAT

Dewalt DCF414NT 18V XR 1/4'' (6.3mm) Brushless Riveter In TStak Box (Bare Unit)

€528.41 Ex. VAT

Milwaukee M18UBL-0 4933459433 TRUEVIEW LED Utility Bucket Light (Bare unit)

€390.20 Ex. VAT

Milwaukee 4932479243 Pipe Cutter Stainless Steel Wheels (2PACK)

€32.48 Ex. VAT

Pro Plus Tile Pliers 8" PPS972324

€8.08 Ex. VAT

Robert Sorby Midi Hollowmaster RS130KT

€73.13 Ex. VAT

Robert Sorby PEHONEKIT Proedge Honing Kit WPEHONEKIT

€52.97 Ex. VAT

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

€52.80 Ex. VAT

Robert Sorby 850H Shallow Hollowing 14" B850001

€48.74 Ex. VAT

Robert Sorby 975 Vessel Caliper 5" H975000

€24.35 Ex. VAT

Kreg HD Drill Bit and Guide Bushing for DB210 Foreman Machine DB210-HDBB

€59.31 Ex. VAT

Dewalt DT71515 67 Piece Drilling & Screwdriving Bit Set

€40.61 Ex. VAT

Bessey XC3 Clippix XC 35/37 Spring Clamp

€4.47 Ex. VAT

Rotabroach RHSKIT1 TCT Short (25mm) Metal Holecutter Kit - 5pc

€81.26 Ex. VAT

Draper 300mm (12") 40mm Adjustable Wrench ADJ300

€16.22 Ex. VAT

Dargan TLB20DT 20" Plastic Tool Box

€26.79 Ex. VAT

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

€4.02 Ex. VAT

Starrett CTD18 18mm Carbide Tipped Deep Cut Hole Saw

€16.22 Ex. VAT

Bosch GDR 18V-210 C C L-Boxx Professional Cordless Impact Wrench (Bare Unit)

€211.34 Ex. VAT

UniLite IL-SIG1 Signal Rechargeable LED Inspection Light

€81.26 Ex. VAT

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

€6.46 Ex. VAT

Rothenberger 80101M Cranked Type Immersion Spanner 2.1/4³

€4.02 Ex. VAT

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

€11.34 Ex. VAT

Trend Pro Guided profiler 12.7mm dia x 4mm cut 46/910X1/4TC

€40.61 Ex. VAT

Trend T18S/IDB 18V Brushless Impact Driver (Bare Unit)

€81.26 Ex. VAT

Toptul Heavy Duty Hacksaw 12"

€23.54 Ex. VAT

Toptul 1/4"dr x 1/4" Hex Shank Socket Adapter

€2.40 Ex. VAT

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

€4.84 Ex. VAT

Toptul 3/8"Drive deep socket satin 6pt (7-22mm)

€4.84 - €7.28 Ex. VAT

Bosch GSS 18V-10 18V Brushless Orbital Sander (2x5Ah)

€382.07 Ex. VAT

ProDec IL Paint Kettles

€1.61 Ex. VAT

ProDec 9in X 1.5in Wood Handle Cage Roller Screwfit

€7.31 Ex. VAT

Bosch GDS 18V-1050 H BITURBO Brushless 18V 3/4'' Wrench (2x5Ah)

€463.37 Ex. VAT

The Big Cheese Ultra Power Block Bait² Rodent Killer - 15x20g Blocks

€8.90 Ex. VAT

Darby F307DLH C&S 10 Tine Potato Fork LH

€81.26 Ex. VAT

Autoglym Finishing Cloth HTCLOTH Protection Car Detailing Valeting Single

€10.53 Ex. VAT

Festool Abrasive Sheet Granat 95 X 88mm - 50 Pack

€19.47 - €21.91 Ex. VAT

CK Magma Drill Holster MA2720

€16.22 Ex. VAT

Knipex 97 49 66 3 Assembling wrench MC4 / MC4 EVO2

€25.16 Ex. VAT

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

€14.59 Ex. VAT

Tolsen 2-Jaw gear puller 130*100mm 65041

€21.91 Ex. VAT

Tolsen Adjustable wrench 6" 15001

€4.02 Ex. VAT

Tolsen Drywall taping knife 12"/300mm 40025

€6.46 Ex. VAT

Tolsen Heavy Duty Staple gun 4-14mm 43020

€11.34 Ex. VAT

Bahco File Set 5 piece 1-478-08-1-2 200mm (8in)

€34.92 Ex. VAT

Optrel Swiss Air Particle Pre-Filter (4088.410)

€1.06 - €1.22 Ex. VAT

LMA Alba Womens Softshell Jacket - Black

€36.54 Ex. VAT

Bahco Bevel Squares with Steel Blade 9574-250

€18.66 Ex. VAT

Tolsen 125mmFixed caster 62941

€12.97 Ex. VAT

Magnum MX-3 Lightweight Socks

€8.90 Ex. VAT

Tolsen Garden Hatchet F/Glass Handle 800g 25054

€9.72 Ex. VAT

Tolsen Mallet Rubber Fibreglass Handle 450g 16oz 25035

€4.84 Ex. VAT

Tolsen Caulking Gun Alum Tube Body 375mm Indust. 43046

€11.34 Ex. VAT

Tolsen Rafter Square 180mm 35125

€4.84 Ex. VAT

Tolsen Screwdriver VDE 3.0x75 38000

€2.40 Ex. VAT

Tolsen 3pcs Magnetic Nut Socket 7mm 77842

€5.65 Ex. VAT

Tolsen Chisel SDS Plus Flat 14x250x20mm 75441

€3.21 Ex. VAT

Tolsen Drill Step Set 3 pc Titanium Coated 75878

€20.28 Ex. VAT

Tolsen Webbing Sling 10T x 8m 62299

€97.52 Ex. VAT

Tolsen Webbing Sling 1T x 3m 62268

€6.46 Ex. VAT

Tolsen Webbing Sling 6T x 6m 62291

€48.74 Ex. VAT

Portwest FP46 Coiled Tool Lanyard - Green

€13.81 Ex. VAT

Portwest PW69 Vent Cool Bump Cap - Navy

€12.19 Ex. VAT

Easiplumb 11/2" x 3" Seal Appliance Trap Double Inlet

€11.34 Ex. VAT

Easiplumb 3/4" Brass Compression Tank Connector

€7.28 Ex. VAT

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

€7.28 Ex. VAT

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

€11.34 Ex. VAT

Easiplumb Expanding Outlet Hose 80cm-2.8M

€8.09 Ex. VAT

Easiplumb Filter Cartridge Activated Charcoal

€10.53 Ex. VAT

Easiplumb Float Lever Arm Slider

€4.02 Ex. VAT

Easiplumb Pack 2, 1/2" Top Hat Washers

€3.21 Ex. VAT

Luceco 11W Solar Power Guardian Floodlight - Black

€35.73 Ex. VAT

Rotabroach SITEH3RO Step Drill

€52.80 - €85.33 Ex. VAT

Protool 12v 3 in 1 Compressor PTAC15VC

€16.22 Ex. VAT

Bahco SB8150QR Quick Release Reversible Ratchet 1/2in Drive

€24.35 Ex. VAT

Protool 1 Litre Water Jug PTGS010W

€4.02 Ex. VAT

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

€31.67 Ex. VAT

Festool 577485 Longlife filter bag LL-FIS-CT25

€178.82 Ex. VAT

Festool 493299 Domino Tenon Beech Wood 8 x 22 x 50mm - 600 Pack

€97.52 Ex. VAT

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

€20.28 Ex. VAT

Pica Classic 524 Industry Red Paint Marker 524-40

€3.24 Ex. VAT

Pica 520/46 Permanent Marker 1-4mm Round Tip Black

€1.61 Ex. VAT

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

€16.22 Ex. VAT

Misc Fass Mop Bucket made in Italy SECCHIO+STRIZZ

€12.15 Ex. VAT

Keter Cozy Pet Home 17202130

€59.30 Ex. VAT

Leather Craft LC 3003 Tape Clip

€12.97 Ex. VAT

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

€14.59 Ex. VAT

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

€406.46 Ex. VAT

Kreg Flush-Trim Bit - 1/2" (12 mm) PRS500

€28.41 Ex. VAT

Pica VISOR permanent Refill Leads - Black

€5.65 Ex. VAT

Pica VISOR Permanent Marker - Orange

€9.72 Ex. VAT

Dewalt DWHT47408-0 6:1 Chalk Reel and Red Chalk Line

€16.22 Ex. VAT

Bahco 20M Nylon Measuring Tape LTB-20

€20.28 Ex. VAT

Milwaukee M40 Knockout Punch - 1pc

€69.07 Ex. VAT

Milwaukee 4932478389 15x1.05x1.25x5.7mm Resin Coated 18G Staples 9200pk

No Price Available

Starrett KS01R Replacement Blades Utility Knife Blade Dispenser

€3.21 Ex. VAT

Starrett KUXP005-N Aluminium Retractable Knife Exact® Plus

€10.53 Ex. VAT

Bosch Grinding Disc Offset, Standard for Metal 125mm x 22.23mm x 6mm - Single

€1.62 Ex. VAT

Trend Two Flute Cutter 10mm diameter C016AX1/2TC

€17.85 Ex. VAT

Stanley 1-02-715 5044 Bit Brace 10"

€65.00 Ex. VAT

Toptul Feeler Gauge - AF - 26 Blades

€10.53 Ex. VAT

Toptul 1/4" Drive Socket satin (4-14mm)

€1.59 - €3.21 Ex. VAT

Bosch GKS 18V-68 GC 18V BITURBO Brushless Guide Rail Circular Saw (2x5.5Ah ProCORE)

€625.98 Ex. VAT

ProDec Mini Roller Frame / 10 Sleeves

€9.75 Ex. VAT

ProDec 12in Double Arm Frame

€10.57 Ex. VAT

ProDec 9in X 1 1/2in Cage Roller Frame Pushfit

€3.25 Ex. VAT