Our Brands

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

€14.59 Ex. VAT

Robert Sorby Small Ultima System SOV16S ULTS

€227.60 Ex. VAT

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

€73.13 - €89.39 Ex. VAT

Robert Sorby 975 Vessel Caliper 5" H975000

€24.35 Ex. VAT

Pica VISOR permanent Refill Leads - Yellow

€5.65 Ex. VAT

Pica VISOR Permanent Marker - Red

€9.72 Ex. VAT

Pica -BIG Dry 12 Leads (For All - White)

€13.78 Ex. VAT

Wera 168 i SB VDE Insulated Screwdriver For Inside Square 3x150mm

€16.22 Ex. VAT

Protool 500CC Grease Gun With Flexible Nozzle PTGG500

€16.22 Ex. VAT

Milwaukee 48005503 300mm x 7tpi Metal Torch Carbide Demolition Sawzall Blades - 5pc

€105.72 Ex. VAT

Smart ST32RW1 Starlock 32Mm Rapid Wood Blades

€12.15 Ex. VAT

Starrett KMP09021 11 Piece General Purpose Hole Saw Set

€150.37 Ex. VAT

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

€11.34 Ex. VAT

Bosch GDR 18V-210 C Kit Professional Cordless Impact Wrench (2x5Ah)

€390.20 Ex. VAT

Trend Pro Trimming Cutter 12.7mm diameter T46/01X1/4TC

€32.48 Ex. VAT

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

€60.12 Ex. VAT

Toptul 5KG Tool Lanyard 830-1520mm

€14.59 Ex. VAT

Toptul 7Pc 1/2"Dr TX Bit set

€9.72 Ex. VAT

Toptul Go-Thru Screwdriver Set 6pce

€45.49 Ex. VAT

Toptul Voltage Tester - Non contact

€17.85 Ex. VAT

ProDec 10pc Mini Roller & Frame

€7.31 Ex. VAT

Brennenstuhl Cable Protector 100x7.5x1.7cm

€8.09 Ex. VAT

Brennenstuhl Extension Cable 2M H05VV 3G1,5

€4.02 Ex. VAT

Toughbuilt StackTech XL Bar TB-B1-A-30W-BEA

€28.41 Ex. VAT

Knipex 95 11 165A Wire Stripping Tool for Co-Axial and Data Cable

€30.85 Ex. VAT

Bolle SWIFTN20E SWIFT Safety Glasses (Smoke)

€4.46 Ex. VAT

Milwaukee 4932500679 2.3kg Splitting Wedge

€22.72 Ex. VAT

Tolsen 6" Magentic part tray 66030

€5.65 Ex. VAT

Tolsen 8" Hand riveter 43099

€20.28 Ex. VAT

Tolsen Folding hand riveter 10-32" 43100

€28.41 Ex. VAT

Tolsen Hole core bit 65mm(2-9/16)*8T 75891

€10.53 Ex. VAT

Tolsen Multi-purpose Scissors 30042

€7.28 Ex. VAT

Tolsen Plastic backing pad with velcro 115mm 77260

€3.21 Ex. VAT

Tolsen Plastic backing pad with velcro 125mm 77261

€3.66 Ex. VAT

Tolsen Sledge hammer 8LB 25046

€26.79 Ex. VAT

Tolsen Webbing sling 1Tx1M 62266

€4.02 Ex. VAT

Tolsen Webbing sling 2Tx1M 62269

€6.46 Ex. VAT

Tolsen Hole core bit 100mm(4")*12T 75896

€16.22 Ex. VAT

Milwaukee 48475711 Multi Material Heavy-Duty WRECKER Blades 300mm x 7/11 TPI (5 Pack)

€28.41 Ex. VAT

Optrel Swiss Air Control Panel With Cable And Belt (4556.050)

€112.15 Ex. VAT

Result Women's Recycled 2-layer Printable Softshell Jacket - Black

€26.79 Ex. VAT

* Shipped Direct 4-5 Day Delivery Time *

Bahco CFW250 Pry Bar Crowfoot with Wide End 250mm

€20.28 Ex. VAT

Tolsen 100mm Swivel caster 62928

€4.84 Ex. VAT

Festool 578227 TSC 55 KEB 100 Years Limited Edition 18V Brushless Plunge Saw (Bare Unit)

€536.54 Ex. VAT

Univet 6x3F Clear Goggle Face Screen

€5.68 Ex. VAT

Regatta TRA905 E-Volve Thermal Hybrid Bodywarmer Strong Blue/Navy

€31.67 Ex. VAT

Regatta TRA907 E-Volve 2 Layer Softshell Bodywarmer Strong Blue /Navy

€30.85 Ex. VAT

Tolsen Plier Circlip Bent External 180mm 10092

€4.84 Ex. VAT

Tolsen Plier End Cutting Pincer 200mm 10345

€6.46 Ex. VAT

Tolsen Socket Extention Bar 1/2" x 125mm 15127

€3.21 Ex. VAT

Tolsen Wrench L - Type 5pc 15085

€16.22 Ex. VAT

Tolsen Mini Diagonal Cutting Pliers 10351

€3.21 Ex. VAT

Tolsen Mallet Rubber White Fibreglass handle 450g 25175

€6.46 Ex. VAT

Tolsen 3 Vial Magnetic Level 1000mm (40") 35114

€20.28 Ex. VAT

Tolsen Ratchet Crimping Plier 175mm 38058

€19.47 Ex. VAT

Tolsen 3pcs Magnetic Nut Socket 10mm 77825

€4.84 Ex. VAT

Tolsen Riveter Hand 13"/325mm 2.4-6.4mm 43098

€12.15 Ex. VAT

Tolsen Webbing Sling 3T x 3m 62276

€12.97 Ex. VAT

Tolsen Wire Brush Cup For Drill 75 x 6.35mm 1/4" Indust. 77550

€2.80 Ex. VAT

Milwaukee 4932471695 SDS+ Holesaw Arbor 32-210mm

€22.72 Ex. VAT

Footprint 18 x 3/4'' Cold Chisel 590

€14.59 Ex. VAT

Easiplumb 1/2" Brass Blanking Cap

€3.21 Ex. VAT

Easiplumb 110mm x 40mm Strap On Type Boss Branch

€10.53 Ex. VAT

Easiplumb 3/4" Brass Hexagonal Nipple

€4.02 Ex. VAT

Easiplumb 3/4" Tap Diffuser Set

€4.02 Ex. VAT

Easiplumb Brass Clock Type Vent Key

€3.21 Ex. VAT

Easiplumb Brass Lift Arm For Siphon

€6.46 Ex. VAT

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

€4.84 Ex. VAT

Easiplumb Type FC57 3/4" Str.Pushfit x Str. Swivel Flexible Plm Connector - 400mm Long

€15.41 Ex. VAT

Easiplumb Pack of 2 x 12M P.T.F.E. Rolls Tape

€3.21 Ex. VAT

Easiplumb Pk/2, 22-32mm Hose Clips

€4.02 Ex. VAT

Roughneck Stainless Steel Wire Brush with Scraper 355mm (14in) - 3 Row 52-032

€7.28 Ex. VAT

Rotabroach SITEH3RO 10 Piece Car Reamer Metric Kit

€650.37 Ex. VAT

Dargan General Purpose Cobalt Hole Saw Kit (16-51mm) - 9pc

€48.74 Ex. VAT

Milwaukee 49162681 19mm (3/4") Draw Stud

€56.87 Ex. VAT

Milwaukee 4932493111 Beanie - Red

€16.22 Ex. VAT

Bahco Bevel Squares with Steel Blade 9574-300

€22.72 Ex. VAT

Zircon MetalliScanner M60C

€61.74 Ex. VAT

Jefferson JEFWELHT4G-01 Automatic Welding & Grinding Helmet

€48.73 Ex. VAT

Robert Sorby RCSTB250 Revolving Stebcentre 1/2" 2MT LRCSTB250

€73.13 Ex. VAT

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

€40.61 - €48.74 Ex. VAT

Milwaukee 4932492458 Adjustable Water pump plier 180mm

€36.54 Ex. VAT

Kreg Micro-Pocket Drill Bit with Stop Collar & Hex Wrench KPHA540

€18.66 Ex. VAT

Pica -Gel Signalmarker Blue Gel Marker

€9.72 Ex. VAT

Dewalt DWHT55518 304mm Flat Bar

€22.72 Ex. VAT

Faithfull FPPCR10MSE 10m Cable Reel

€42.27 Ex. VAT

Milwaukee 48016094 300mm x 8/12tpi Universal Sawzall Reciprocating Saw Blades - Pack of 50

No Price Available

Protool Framing Square 400 X 600MM PTRS4060

€12.15 Ex. VAT

Kreator KRTGR6014 Plastic Connector

€2.40 Ex. VAT

Powerplus KRTGTT2025 Trimmer Line

€5.65 Ex. VAT

Starrett SB6-A Reciprocating Saw Blade Kit - 5pc 150mm

€19.47 Ex. VAT

Starrett 134 Cross Test Level and Plumb

€47.11 Ex. VAT

Trend 1/3 Sheet Sanding Sheets 93mm x 185mm-10pc

€8.09 Ex. VAT

Trend Craft saw blade 160mm x 36 teeth x 20mm CSB/16036

€23.54 Ex. VAT

Trend Craft saw blade 184mm x 40 teeth x 20mm CSB/18440B

€30.95 Ex. VAT

Trend Craft saw blade 184mm x 58 teeth x 30 aluminium and plastic CSB/AP18458A

€32.48 Ex. VAT

Trend Craft saw blade 315mm x 48 teeth x 30mm CSB/31548

€46.30 Ex. VAT

Trend One Flute 6.3mm diameter x 19.1mm cut C038X1/4TC

€15.41 Ex. VAT

Trend Two Flute Cutter 10mm diameter C016AX1/2TC

€17.85 Ex. VAT

Trend Pro Two flute 12.7mm dia x 75mm cut 3/86CX1/2TC

€60.12 Ex. VAT

Trend Bearing guided three flute trimmer 12.7mm diameter 25mm length C205X1/4TC

€28.41 Ex. VAT

Trend Weatherseal groover 3mm x 7mm C213AX1/4TC

€57.68 Ex. VAT

Milwaukee 4932472259 18in Deep Reach Torque Lock Locking C Clamp

€52.80 Ex. VAT

Toptul Standard Comb. Spanner Set 1/4" - 1.1/4" 16Pc

€153.62 Ex. VAT

Toptul Straight Circlip Pliers (ext ring) 7" 19-60mm

€18.66 Ex. VAT

Toptul 1/2" Drive ratchet handle 36 tooth

€29.23 Ex. VAT

Toptul 1/4" Drive ratchet handle 36 tooth

€17.03 Ex. VAT

Toptul L shaped bar 3/4"Drive x 18" Long

€25.98 Ex. VAT

ProDec 4in High Density Foam 10 Pack Gloss Sleeves

€9.75 Ex. VAT

ProDec 2.5L 180m(7in) Plastic Paint Kettle

€2.04 Ex. VAT

Bosch GBH 18V-36 C 18V BITURBO Brushless SDS-Max Drill in Carry Case (Bare Unit)

€569.07 Ex. VAT

Bosch GDS 18V-200 C Brushless 18V 1/2" Wrench (2x5Ah)

€357.68 Ex. VAT

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

€170.69 Ex. VAT

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

€17.85 Ex. VAT

Dargan 12pce Spanner Set 8 – 22mm

€25.16 Ex. VAT

Bosch GDS 18V-780 18V 780NM Brushless Impact Wrench (Bare Unit)

€235.73 Ex. VAT

BOSCH TRUCK TOUR 2026

Charnwood BB20 Bandsaw Blade 1712mm x 6mm (1/4") x 6tpi to fit W715 & BS410

€14.59 Ex. VAT

Tolsen 2-Jaw Gear Puller 3" 65020

€10.53 Ex. VAT

Tolsen Fixed caster 125mm/5" 62931

€10.53 Ex. VAT

Tolsen Insulated bent nose pliers 160MM,6" V16026

€15.41 Ex. VAT

Tolsen Spirit level 80CM/32" 35234

€14.59 Ex. VAT

Tolsen Utility Knife Fixed Blade 30108

€4.02 Ex. VAT

Kreg Mortise Mate 6mm Loose Tenons 75 Pieces KT0620-150-75

€17.85 Ex. VAT

Optrel e3000/X TH30 Particle Master Filter (4088.100)

€35.73 Ex. VAT

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

€29.23 Ex. VAT

* Shipped Direct 4-5 Day Delivery Time *

Benson 26cm x 40cm Foam Kneeling Mat 006576 (Blue)

€5.65 Ex. VAT

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

€5.65 Ex. VAT

Tolsen 150mm Fixed caster 62944

€15.41 Ex. VAT

Tala Metric Combination Spanner Set 18 Piece (6-24mm) TA69850

€32.48 Ex. VAT

Xpert Pro Sweatshirt Grey Marl

€17.88 Ex. VAT

Tolsen Plier Circlip Set 4 pc 180mm 10097

€16.22 Ex. VAT

Tolsen Socket Extention Bar 1/2" x 250mm 15128

€4.02 Ex. VAT

Tolsen Water Pump Pliers 300mm Quick Release 10330

€16.22 Ex. VAT

Tolsen Ratchet Driver 7-in-1 20033

€4.02 Ex. VAT

Tolsen Wrecking Bar 600 x 16mm 25109

€6.46 Ex. VAT

Tolsen Wrecking Bar 910mm 25119

€12.97 Ex. VAT

Tolsen Aluminum Level 100mm x 18mm x 1.5M 41081

€17.85 Ex. VAT

Tolsen Wire Brush Metal Frame Plastic Handle 250mm Brass 32060

€1.59 Ex. VAT

Tolsen Wire Stripper Automatic/ Adjustable 38050

€8.09 Ex. VAT

Tolsen Scraper Blade 52mm 76848

€4.02 Ex. VAT

Tolsen Webbing Sling 3T x 4m 62277

€16.22 Ex. VAT

Tolsen 12pcs Insulated Changeable Screwdriver V33212

€30.85 Ex. VAT

Trend MTB/63FT Universal 68mm Fine Tooth Multi-Tool Blades - 5 Pack

€16.22 Ex. VAT

Footprint 1'' Drove Bits (5Pack) 5781

€6.91 Ex. VAT

Footprint 4lb Fibreglass Handle Club Hammer 119

€20.28 Ex. VAT

Easiplumb 1/2" Brass Compression Tank Connector

€5.65 Ex. VAT

Easiplumb Pk/10 Inset Sink Clips - Plastic Barb

€7.28 Ex. VAT

Easiplumb Pk/5 3/4" White Hinged Pipe Clips

€4.02 Ex. VAT

Easiplumb Single Straight Pattern Appliance Valve

€4.84 Ex. VAT

Easiplumb White Waste Outlet Grid/Hair Trap

€4.84 Ex. VAT

Easiplumb Single Tee Pattern Appliance Valve

€6.46 Ex. VAT

Bahco 3940-150-10-ST-5P Reciprocating Blade for Heavy Metal 150mm 10 TPI (Pack 5)

€22.72 Ex. VAT

Draper LED Cycling Safety Light 69193

€6.50 Ex. VAT

Bahco 363-32 Telescopic Basin Wrench

€20.28 Ex. VAT

Steinel Surface Nozzle 75 mm 70212

€9.71 Ex. VAT

Hozelock Kreator Connection female 3/4" KRTGR6012

€2.39 Ex. VAT

Starparts Titanium T250 Mig Torch x 3 metre

€73.13 Ex. VAT

Festool 577800 EB-SLC/12 Ear plugs for GHS 25 (12 Pack)

€14.59 Ex. VAT

Robert Sorby Turnmaster Handled HSS + 3 HSS Cutters RSTM HT123

€125.98 Ex. VAT

Robert Sorby SOV22S ULTM medium Ultima System SOV22S ULTM

€251.99 Ex. VAT

Robert Sorby 472 Tip Holder W472

€12.97 Ex. VAT

Robert Sorby 286 Heavy Duty Bevel Edge Chisel (25MM-50MM)

€89.39 - €121.91 Ex. VAT

Robert Sorby 333 Corner Chisel 3/8" F33310B

€81.26 Ex. VAT

Robert Sorby 370/03 Texturing Cutter B370/03

€16.22 Ex. VAT

Robert Sorby 840FH Fingernail Spindle Gouge HSS (10mm - 13mm)

€44.67 - €52.80 Ex. VAT

Milwaukee 4932492442 Nut Driver Mag ShW HEX12 x 65mm

€8.09 Ex. VAT

Kreg HD Drill Bit for DB210 Foreman DB210-HDB

€35.73 Ex. VAT

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

€9.75 Ex. VAT

Pica -Gel Signalmarker Yellow Gel Marker

€9.72 Ex. VAT

Wera 05004431001 Kraftform Kompakt VDE 67 i TORX® SB (TX 10X154)

€8.09 Ex. VAT

Milwaukee 4932480573 Hose Pick - Bent 45 Degree

€9.72 Ex. VAT

Milwaukee 4932480570 Hose Pick - Flat Tip

€9.72 Ex. VAT

Bessey XM3EU 25mm Steel Spring Heavy Duty Clamp

€2.03 Ex. VAT

Milwaukee 48001078 240mm x 3tpi Wood & Plastics Sawzall Blades - 3pc

€20.28 Ex. VAT

Smart H32CJ1 Trade 32Mm Japanese Tooth Sawblade

€6.46 Ex. VAT

Starrett BR81014-5 Bi-Metal King Cut Demolition Blade 203mm 10-14 TPI (Pack 5)

€14.59 Ex. VAT

Bosch INOX Stainless Cutting Discs 115mm-1mm - Pk400

€203.21 Ex. VAT

Bosch Professional Standard for INOX 125mm x 1mm x 22.23mm - Pk25

€20.32 Ex. VAT

Freud CSB LP40M for Non-ferrous Metals Portable Machines 216mm x 30mm x 2.4 x 64T

€40.61 Ex. VAT

Power 20w LED Dual Voltage Single Tripod Light

€48.74 Ex. VAT

Rothenberger 88913M Footprint One Hand Pipe Wrench - 7in

€26.79 Ex. VAT

Trend Craft saw blade 300mm x 24 teeth x 30mm CSB/30024

€38.17 Ex. VAT

Trend Pro Radius Cutter 5mm radius 12/5X1/4TC

€43.86 Ex. VAT

Trend Pro Single flute Cutter 2mm diameter 2/10X1/4TC

€30.04 Ex. VAT

Trend Pro Two flute Cutter 3.2mm diameter 3/10X1/4TC

€25.98 Ex. VAT

Trend Pro Two flute Cutter 4mm diameter 3/01X1/2TC

€25.16 Ex. VAT

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

€31.67 Ex. VAT

Trend Two Flute Cutter 15mm diameter C024AX1/2TC

€21.91 Ex. VAT

Trend Pro Multi-Mould Cutter 90/4X1/2TC

€73.13 Ex. VAT

Trend Corner bead 4.8mm radius C130X1/4TC

€60.93 Ex. VAT

Trend Self guided rebater 35mm diameter x 12.7mm cut C040X1/2TC

€41.42 Ex. VAT

Faithfull 567g (20oz) Claw Hammer FAICH20G

€12.15 Ex. VAT

Toptul 3Pc Stone set for Brake Cylinder Hone

€10.53 Ex. VAT

Toptul 1/2"Dr Deep impact socket set 10Pc 10-24mm

€73.13 Ex. VAT

Toptul 7PCS 1/2"Dr Spline Bit Socket Rail Set

€28.41 Ex. VAT

Toptul 8PCS 1/2"Dr Long Pentacle Bit Socket Rail Set

€47.11 Ex. VAT

Toptul 1/2" Drive Power bar 15"/375mm

€19.47 Ex. VAT

Toptul 1/4" Drive Universal Joint 39mm

€8.09 Ex. VAT

Ego Power+ HT5100E Cordless Hedge Trimmer (Bare Unit)

€243.09 Ex. VAT

ProDec 9inch x 1.5inch Poly Masonry Sleeve

€2.04 Ex. VAT

Bosch GDS 18V-300 Brushless 18V 1/2" Wrench (2x5Ah)

€382.07 Ex. VAT

Dewalt DCM562P1 18V Brushless Outdoor Blower (1x5Ah)

No Price Available

Bahco 1-110-08-1-2 ERGO Handled Engineering Flat Bastard File 200mm (8in)

€16.22 Ex. VAT

Hogert HT7D744 Circular Wire Brush Set 6pcs (37–75mm)

€8.09 Ex. VAT

Estwing 22oz Straight Claw Framing Hammer Milled E3/22SM

€69.07 Ex. VAT

Tolsen 100mm SDS Plus Shank Paint mixer 40102

€5.65 Ex. VAT

Tolsen 5 Piece Wire Brush Set 77553

€5.65 Ex. VAT

Tolsen 50m Fibreglass measuring tape 35019

€16.22 Ex. VAT

Tolsen 8PCS Hole Saw Set 75866

€12.15 Ex. VAT

Tolsen Luggage rope 120CM/48" 62239

€2.03 Ex. VAT

Tolsen Magnetic spirit level 120CM/48" 35246

€28.41 Ex. VAT

Tolsen Mini hacksaw frame 30051

€3.21 Ex. VAT

Jefferson 6'' Coarse Thread Trade G-Clamp JEFCLGLTCT06

€16.22 Ex. VAT

JSP Stealth 8000 Clear Safety Anti-Mist Spectacles

€7.28 Ex. VAT

Helly Hansen 79802-590 Classic logo Cap - Navy

€23.54 Ex. VAT

Misc Wood Auger Bit 25 x 135mm

€9.72 Ex. VAT

Tolsen 150mmSwivel caster with brake 62946

€21.91 Ex. VAT

Tolsen Plier End Cutting Pincer 180mm 10044

€6.46 Ex. VAT

Tolsen Wrench Adjustable PVC Grip 300mm 15311

€16.22 Ex. VAT

Tolsen 1/2" Impact Universal Joint 18288

€8.90 Ex. VAT

Tolsen File Flat, Handle 200mm 32001

€4.84 Ex. VAT

Tolsen Drill Step Titanium Coated 4-32x 2mm 75873

€16.22 Ex. VAT

Tolsen Webbing Sling 1T x 2m 62267

€4.84 Ex. VAT

Tolsen Pick Up Tool With Claw & Led Light 66020

€6.46 Ex. VAT

Portwest FP54 Double Tool Lanyard - Black

€9.75 Ex. VAT

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

€10.53 Ex. VAT

Easiplumb 32mm White Waste Knuckle Elbow

€3.21 Ex. VAT

Easiplumb 4" 90 Deg. Pan Connector

€11.34 Ex. VAT

Easiplumb Hose Union Connection Blanking Cap

€4.02 Ex. VAT

Easiplumb Pack 5, Spare Shower Hoses Washers

€3.21 Ex. VAT

Easiplumb Pk/10 1/2" White Hinged Pipe Clips

€4.02 Ex. VAT

Easiplumb Pk/2 for 1/2" H.P. Piston Washer

€2.40 Ex. VAT

Easiplumb Replacement Crown Head Covers & Indices Set Only

€3.21 Ex. VAT

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

€12.97 Ex. VAT

Shogun 120mm Replacement Pruning Saw Blade

€10.53 Ex. VAT

Pica 534-46 Classic Permanent Black Marker Medium Tip Pen Fast Drying

€2.03 Ex. VAT

Starparts Titanium 501 MIG Torch Water Cooled 4m T501-4

€138.17 Ex. VAT

Misc Paveway 7.5m Tape Measure

€8.09 Ex. VAT

Robert Sorby 5003 Micro Dog Leg Chisel 5mm P500305

€30.85 Ex. VAT

Robert Sorby RCSTB200 Revolving Stebcentre 7/8" 2MT LRCSTB200

€73.13 Ex. VAT