Our Brands

MILWAUKEE M12 3/8" Fuel Gen 2 Ratchet (Bare Unit) - M12fir38g2-0

€239.95 Inc. VAT

BRILLIANT TOOLS Oil Drip Tray 13 Litre Bt716005

€19.68 Inc. VAT

Festool Sanding Block Hsk-D 150 W 495965

€35.53 €12.30 Inc. VAT

BAHCO Flat Combination Wrench Set - 26 Pcs 111M/26T

€221.40 Inc. VAT

HCB Volvo Transmission Cup Installer H.C.B-D6357

€1,660.50 Inc. VAT

Sip Tyre Inflator 02142

€27.06 Inc. VAT

Power Ram 10 Ton Hydraulic Compact Cylinder Nscs101

€270.60 Inc. VAT

Power Ram 15 Ton Hydraulic Cylinder Nsss152

€359.16 Inc. VAT

KS Tools Wheel Nut Cap Pliers 150-2023

€47.55 Inc. VAT

Festool Crown Stop Ab-Ks 120 494369

€102.30 €70.11 Inc. VAT

KS Tools Digital Amp Pliers Set 1000 A, 3 Pcs 150-0929

€184.38 Inc. VAT

TYROLIT 4 1/2" Grinding Discs 10 Pack 222858

€24.11 Inc. VAT

KS Tools Competition File Set 5-Piece - 512-0405

€32.72 Inc. VAT

HCB Volvo Dpf Removal Tool /Oem Ref: 88800813 A6388

€731.85 Inc. VAT

Festool Chip Collection Bag Sb-Longlife Rts/Dts/Ets 201693

€47.27 €24.60 Inc. VAT

Festool Angle Table Wt-Ps 400 / 420 496134

€189.20 €105.78 Inc. VAT

JMEC PEM Clip On Connector 03-0447

€7.38 Inc. VAT

HCB Man Oil Filter Wrench(Dr. 1/2", 18 Points, 135Mm) A2018-19

€59.04 Inc. VAT

BRILLIANT TOOLS 1/4" + 1/2" Universal Tool Set, 143 Pcs - Bt024143

€295.20 Inc. VAT

HCB Scania Ventilating Valve Wrench H.C.B-A6412

€133.58 Inc. VAT

Power Ram 30 Ton Hydraulic Flat Cylinder Nsls300

€376.38 Inc. VAT

Air Impact Ball Joint Seperator 2 Stage 28882

€30.75 Inc. VAT

Festool Lever Clamp Fs-Hz 160 491594

€82.94 €49.20 Inc. VAT

Air Impact 3 Hp Electric Motor

€344.40 Inc. VAT

BRILLIANT TOOLS Compression Tester Set For Petrol Engines Bt581100

€59.04 Inc. VAT

Snit Battery Powered Engine Crane - Sec1000

€861.00 Inc. VAT

Power Ram 15 Ton Hydraulic Cylinder Nsss156

€532.59 Inc. VAT

Festool Sanding Pad St-Stf D150/Mj2-Fx-W-Ht 202461

€83.66 €68.88 Inc. VAT

Hans Metric Allen Key Set 1.5-10Mm 16772-9M

€20.17 Inc. VAT

Sip 3Hp 200Ltr Belt Drive Compressor - 06477

€848.70 Inc. VAT

GROZ Quart Stroke Drum Pump - Qsp-01

€173.43 Inc. VAT

MILWAUKEE 12V Fuel 16Mm Sds+ Hammer Drill (Bare Unit) - M12fhac16-0

€269.95 Inc. VAT

Hans Mini Circlip Plier Set 75Mm Long 4 Pcs 16854S

€27.06 Inc. VAT

BRILLIANT TOOLS Bt Bolt Cutters

€34.44 - €44.77 Inc. VAT

KS Tools 1/4" Drive 5 Star Tamperproof Socket Bit Set 911.1470

€66.42 Inc. VAT

KS Tools Copper Washers Assortment 5-28 970.0140

€80.42 Inc. VAT

Festool Turbo Filter Bag Set Tfs-Es 150 489631

€41.46 €20.91 Inc. VAT

KS Tools Filter Strap Wrench 1/2" , 130-143Mm 455-0052

€66.67 Inc. VAT

KS Tools Oil Filter Wrench 65-110Mm 155.5002

€22.63 Inc. VAT

STEINEL Heat Gun 110-220V 50-650 Celcius Hm2320e

€202.95 - €282.90 Inc. VAT

HCB Volvo Transmission Cup Installer H.C.B-B6355

€1,568.25 Inc. VAT

BAHCO Cylindrical Drift Punch Set With Octagonal Shank - 6 Pcs/Box 3734S-6

€46.74 Inc. VAT

KS Tools - Rim Lock Release Tool Set, 10Pcs

€104.55 Inc. VAT

KS Tools Tyre Valve Screwdriver 170Mm Long 150.2033

€5.49 Inc. VAT

KS Tools Spiral Extractor Set 150-1385

€97.91 Inc. VAT

KS Tools Long Reach Ratchet And Ring Spanner Set 512.0205

€55.35 Inc. VAT

STEINEL Heat Gun 220V 80-600 Celcius Hm1920e

€119.86 Inc. VAT

Power Ram 10 Ton Hydraulic Cylinder Nsss1012

€645.75 Inc. VAT

Bovenau 15 Ton Air Bottle Jack 15800Rp

€282.90 Inc. VAT

Festool Selfclean Filter Bag Sc Fis-Ct 36/5 496186

€69.41 €59.04 Inc. VAT

BRILLIANT TOOLS 9-Pcs Scraper,Hook & Pick Set Bt542010

€20.76 Inc. VAT

Fini 1" X 3/4" Non Return Valve

€63.96 Inc. VAT

KS Tools 1/4" Bit Socket Set, Extra Short 911.1850

€59.04 Inc. VAT

BRILLIANT TOOLS 3-Pcs Flexible Hose Clamps Set, Straight Bt521010

€14.76 Inc. VAT

KS Tools 1/2" Special Aluminium Wheel Impact Socket Set 515.0850

€59.78 Inc. VAT

BRILLIANT TOOLS Spiral-Profile 1/2" Socket Set 10 - 19Mm Bt026000

€120.54 Inc. VAT

KS Tools Grub Screw Assortment 970.0400

€21.50 Inc. VAT

Festool Sanding Pad St-Stf 125/8-M4-J Sw 492282

€79.22 €36.90 Inc. VAT

BRILLIANT TOOLS Trim Removal Set, 6 Pcs Bt511025

€15.74 Inc. VAT

BRILLIANT TOOLS Hose Clamp Pliers Bt526001

€15.13 Inc. VAT

KS Tools Piston Ring Pliers 150.1179

€72.52 Inc. VAT

KS Tools O-Rings Assortment Ø 3-50Mm/R01-R32 970.0130

€27.90 Inc. VAT

KS Tools Oil Filter Wrench 110-155Mm 155.5003

€29.77 Inc. VAT

STEINEL Heat Gun 220V 50-600 Celcius Hm1820s

€119.86 Inc. VAT

STEINEL Heat Gun 220V 80-630 Celcius Hm2020e

€154.18 Inc. VAT

KS Tools Competition Pliers Set 3-Piece - 512-0310

€32.72 Inc. VAT

KS Tools 1/4" + 1/2" Universal Tool Kit Set 512-0144

€202.95 Inc. VAT

KS Tools Screw Extractor Set 150.1330

€30.55 Inc. VAT

Sip Fireball Xd100 Diesel/Paraffin Space Heater - 09593

€485.85 Inc. VAT

KS Tools Grease Nipple Assortment Metric 970.0030

€25.34 Inc. VAT

Air Impact 10M 230V Extension Cable Reel

€145.14 Inc. VAT

Air Impact 15M 230V Extension Cable Reel - J40415

€145.14 Inc. VAT

Power Ram 50 Ton Hydraulic Cylinder - Nsss502

€836.40 Inc. VAT

KS Tools 1/4" Ergotorque®Precision Torque Wrench With Rotary Mushroom Ratchet Head, 1-5Nm - 516-1402

€132.84 Inc. VAT

JTM POWER Heavy Duty 12/24 Volt Jump Starter - Resqpac3

€1,476.00 Inc. VAT

JTM POWER Volt Jump Starters - 12/24 Volt 4400 Peak Amps - Easystart2

€1,168.50 Inc. VAT

Sip Fireball® Id52 15Kw Infrared Diesel Heater - 09306

€608.85 Inc. VAT

HMT Versadrive Turbotip Impactastep Set + Free Adapter - 506040-Set1

€281.67 Inc. VAT

Nuair (Brand) 5.5Kw 10 Bar 270 Ltr Screw Compressor With Dryer

€5,350.50 Inc. VAT

Nuair (Brand) 7.5Kw 10 Bar 270 Ltr Screw Compressor With Dryer

€5,473.50 Inc. VAT

Shamal 15Kw 13Bar 500 Ltr Screw Compressor With Tank And Dryer

€8,302.50 Inc. VAT

Nuair (Brand) 15Kw 15Bar 500 Ltr Screw Compressor With Tank And Dryer

€8,302.50 Inc. VAT

KS Tools Adjustable Pliers Wrench

€27.55 - €44.77 Inc. VAT

Air Impact Mok Series Dryers

€1,045.50 - €1,968.00 Inc. VAT

Shamal Screw Compressor Unit 25Hp Storm18.5-10

€9,225.00 Inc. VAT

HCB Bpw Trailer Rear Wheel Socket 120Mm C1050-6

€145.14 Inc. VAT

Hans 60Mm 3/4" Drive Chrome Socket 6 Point 6400M60

€36.72 Inc. VAT

Hans 55Mm 3/4" Drive Chrome Socket 6 Point 6400M55

€28.94 Inc. VAT

HMT Drill Bit Set Versadrive® Turbotip 209015-Set3

€265.77 Inc. VAT

Knipex External Circlip Pliers

€36.70 - €66.91 Inc. VAT

Knipex Internal Circlip Pliers

€33.53 - €59.53 Inc. VAT

Irmo Allen Socket Set 9 Piece 129-9H-4

€44.28 Inc. VAT

Air Impact 40Mm Bore Air Cylinders

€59.36 - €76.75 Inc. VAT

Air Impact 1/4" Precision Air Regulator

€79.46 Inc. VAT

SWP Variable Shade 9/13 Welding Helmet 3141

€79.95 Inc. VAT

SWP Chaos Variable Shade 9/13 Welding & Grinding Helmet 3148

€95.94 Inc. VAT

BAHCO Multipurpose Steel Pipe Wrenches Bahco

€31.98 - €39.36 Inc. VAT

Chicago Pneumatic Delta Pad Jitterbug Sander Cp7267e

€200.39 Inc. VAT

Far 6.4 Mm Monobolts

€110.70 - €112.42 Inc. VAT

Action 3/8" Drive Magnetic Sockets

€10.70 - €17.81 €8.03 - €13.36 Inc. VAT

Leister Triac St Curtain Repair Kit

€731.85 Inc. VAT

BAHCO Multipurpose Aluminum Pipe Wrenches Bahco

€54.12 - €239.85 Inc. VAT

Air Impact 5-2 3/8" Solenoid Valve

€78.77 Inc. VAT

BAHCO Tool Chest With 7 Drawers 1475Kxl7

€1,223.85 €1,199.25 Inc. VAT

BRILLIANT TOOLS Water Pump Pliers 12", 300 Mm Bt064913

€20.20 Inc. VAT

BRILLIANT TOOLS Needle-Nose Pliers 200 Mm Bt062901

€14.07 Inc. VAT

BRILLIANT TOOLS Compression Tester Set For Diesel Engines Bt581000

€123.00 Inc. VAT

RosAuto Manual High Pressure Parts Washer Hydrospeed 560-Hydrospeed

No Price Available

RosAuto High Pressure Manual Parts Washer 550-Lampo

No Price Available

Pcl Qube Tyre Inflator 230V, Bluetooth Enabled Qube1b

€836.40 Inc. VAT

Hans Insulated Open Ended Spanner Set 16500Mv

€71.34 Inc. VAT

Hans Usa Type Gear Pullers

€89.05 - €108.24 Inc. VAT

Hans Extra Long Impact Sockets

€15.84 - €35.18 €11.88 - €35.18 Inc. VAT

Hans 1/2" Drive Deep Imperial Impact Socket Set 7/16 - 1" 84610A

€59.04 Inc. VAT

Air Impact Test Point Hose 10 M With M16 Connection Sa2044m16test10m

€46.74 Inc. VAT

Air Impact Push Pull Valves

€22.88 - €64.53 Inc. VAT

Air Impact Roller Lever Valve

€20.17 - €34.44 Inc. VAT

Aristospray Pencil Filters For Q345 Gun

€3.94 Inc. VAT

Air Impact Kit For Assembly And Disassembly Of Zf Traxon Gearbox

€2,767.50 Inc. VAT

Nuair (Brand) 50 Litre Air Compressor Fc2-50S

€227.55 Inc. VAT

Action Multipoint Sockets

€12.57 - €69.18 €10.47 - €69.18 Inc. VAT

Chicago Pneumatic Cp Reciprocating Saw Blades

€20.31 - €22.51 Inc. VAT

Pcl Standard Adaptor Push Button Safety Coupling

€24.67 Inc. VAT

Nuair (Brand) Screw Compressor With Tank And Dryer 3Hp 10Bar 200Ltr 2.2-10-200 Es M

€4,243.50 Inc. VAT

Nuair (Brand) 5.5Hp 270 Litre 14 Bar Compressor Nb7-5.5Ft-270Ap

€2,152.50 Inc. VAT

Air Impact Replacement Cylinder For 55Rss101

€147.60 Inc. VAT

Shamal 200 Litre Silenced Compressor 230V 68 Dba Prosil K17-200

€2,029.50 Inc. VAT

Shamal 100 Litre Silenced Compressor 230V 68 Dba Prosil K17-100

€1,838.85 Inc. VAT

Air Impact Whip Check Safety Device

€8.00 - €21.53 Inc. VAT

Trelawny Replacement Needles For Needle Scalers

€18.45 - €22.76 Inc. VAT

Mikropor Drytec Inline Filter

€191.88 - €246.00 Inc. VAT

Mikropor Drytec Water Seperators

€123.00 - €172.20 Inc. VAT

Rillfit Regroover Blades

€18.45 - €20.30 Inc. VAT

Chicago Pneumatic Bolt Cleaners

€47.66 - €66.21 Inc. VAT

BAHCO Ergo Adjustable Wrenches

€39.85 - €107.24 Inc. VAT

Hans Combination Spanners

€4.06 - €138.33 Inc. VAT

Snit Protection Screen For Shop Presses

€123.00 - €258.30 Inc. VAT

Air Impact 20Mm Bore Double Acting 100Mm Stroke Cylinder Cm2-20X100-A

€31.49 Inc. VAT

Air Impact 32Mm Bore Double Acting Cylinder

€59.53 - €84.38 Inc. VAT

Q tech Qtech5 + Q70 Suction Gun

€1,549.80 Inc. VAT

MILWAUKEE M12™ Sub Compact Soldering Iron Body Only

€99.95 Inc. VAT

GENTILIN Smart Dry Oil-Free Compressor 3-25-S

€2,250.90 Inc. VAT

BAHCO Pry Bars Bacho

€22.88 - €55.35 Inc. VAT

Mikropor Mmd Dessicant Air Dryers

No Price Available

Action 3/4" Drive Torx Impact Sockets

€41.13 Inc. VAT

Power Systems 75-315 Kw Variable Speed Compressor

No Price Available

Power Systems 18.5-90 Kw Variable Speed Compressors

No Price Available

Power Systems 5.5-15Kw Variable Speed Compressors

€9,225.00 - €11,808.00 Inc. VAT

Action 7/8" Hex Insert Bits & Bit Holders

€24.06 - €55.79 Inc. VAT

Stanley 6 Ltr Oilless Air Compressor Siltek Tb6 Rc Fmxcms156he

€258.30 Inc. VAT

MILWAUKEE M18fsagv115xpdb-502X 18 Volt 41/2" Cordless Grinder Kit

€449.95 Inc. VAT

MILWAUKEE M18fsagv115xpdb-0 18 Volt 41/2" Cordless Grinder

€184.96 Inc. VAT

Action 1" Drive Allen Sockets

€63.37 - €81.87 €47.53 - €61.40 Inc. VAT

JUBILEE O Clips ( Bag Of 50 )

€22.14 Inc. VAT

Action 3/4" Drive Allen Af Impact Sockets

€44.23 - €62.14 €33.17 - €46.60 Inc. VAT

25% Off Sale

Action 3/4" Drive Allen Impact Sockets

€49.25 - €66.99 €36.94 - €50.23 Inc. VAT

25% Off Sale

Action 3/4" Drive Txe Sockets

€25.53 - €26.86 €19.15 - €20.15 Inc. VAT

25% Off Sale

BRILLIANT TOOLS Bt Adjustable Spanners

€10.64 - €39.98 Inc. VAT

BRILLIANT TOOLS Ratchet Combination Spanners

€9.18 - €32.82 Inc. VAT

JUBILEE Hose Clips 10 Pack

€11.81 - €23.62 Inc. VAT

Gedore 5-25 Nm 1/4" Drive Torque Wrench 3301214 R48900025

€166.05 Inc. VAT

Snit 50 Ton Shop Press Sp-50Eam

€2,275.50 Inc. VAT

BAHCO 3/4" Drive Long Reach Impact Socket Set K8906m/8

€196.80 Inc. VAT

Auto lift 20T Air Powered Single Ram Pit Jack

No Price Available

Chicago Pneumatic Industrial 1/2" Impact Wrench Cp6031 Habak

€307.50 Inc. VAT

MILWAUKEE Cordless Air Compressor M18 Body Only M18fac-0

€609.94 Inc. VAT

Air Impact Slogging Spanners

€28.54 - €169.37 Inc. VAT

Codavari Vertical Air Receivers

€922.50 - €5,227.50 Inc. VAT

BAHCO Heel Bars

€22.51 - €39.36 Inc. VAT

Air Impact Air Transformers / Regulators

€29.52 - €34.44 Inc. VAT

Air Impact M16 Test Point Adaptors

€12.30 - €14.76 Inc. VAT

Air Impact Scania Euro 6 Radiator Coupling 31900K

€93.48 Inc. VAT

Air Impact 5-3 Manual Lever Valves

€45.26 - €66.67 Inc. VAT

Air Impact Bulkhead Pushfit Fittings

€3.20 - €4.55 Inc. VAT

Air Impact Pushfit Shutoff Valves

€9.59 - €12.13 Inc. VAT

Air Impact Frl Units

€36.90 - €110.70 Inc. VAT

Air Impact Lubricators

€15.50 - €55.18 Inc. VAT

Air Impact Filter / Regulators

€31.24 - €76.26 Inc. VAT

Air Impact Filters

€14.27 - €60.02 Inc. VAT

Air Impact Pressure Regulators

€15.74 - €59.78 Inc. VAT

BAHCO Adjustable Spanners

€43.05 - €172.20 Inc. VAT

BAHCO 6 Inch Bench Vice 834V-6

€282.90 Inc. VAT

Chicago Pneumatic Cp7406 1/4" Chicago Pneumatic Die Grinder

€124.23 €100.86 Inc. VAT

Ferrua 3 Hp 100 Litre 220V Compressor

€485.85 Inc. VAT

TYROLIT 9" Cutting Discs

€79.03 - €95.33 Inc. VAT

TYROLIT 6" Plain Velcro Sanding Pads

€30.75 - €52.89 Inc. VAT

TYROLIT 41/2" Cutting Discs

€35.67 - €43.05 Inc. VAT

TYROLIT P- Mop Discs

€35.06 - €37.02 Inc. VAT

Far Hand Rivnut Tool Kj29

€301.35 Inc. VAT

Air Impact 20 Metre 1/2" Air Hose With A 100 Series Adaptor

€76.26 Inc. VAT

BRILLIANT TOOLS 12 Piece Ratchet Spanner Set Bt013212

€92.25 Inc. VAT

MILWAUKEE 12V Cordless Riveter M12bprt-201X

€319.95 Inc. VAT

SWP Stealth Digi-Arc 200Lt Arc Welder 9023H

€405.90 Inc. VAT

Hans 1/2" Drive Ratchet Quick Release 4132Gq

€35.30 Inc. VAT

HCB Volvo / Mack Leaf Spring Socket ( 9996791 ) A1910

€29.52 Inc. VAT

BAHCO 1/4" And 1/2" Drive Socket Set With Combination Spanners S108

€239.85 Inc. VAT

BAHCO 1/4" Drive Socket Set With Ratchet/Socket Drivers S290

€52.58 Inc. VAT

BRILLIANT TOOLS 12 Pack Brilliant Tool Work Gloves

€16.30 Inc. VAT

Raasm Waste Oil Drainer 90 Litre With Central Bowl 42090

€637.14 Inc. VAT

Raasm Oil Dispenser Wall Kit 35285

€583.02 Inc. VAT

Nuair (Brand) Screw Compressor With Tank And Dryer 20Hp 10Bar 500Ltr 16-10-500Es

€8,302.50 Inc. VAT

Air Impact 1/2" Bsp Pushfit Elbows

€2.66 - €3.69 Inc. VAT

Air Impact 30 Ton Heavy Duty Pin & Bush Replacement Tool 31415104Op

€1,045.50 Inc. VAT

Air Impact 30M Nylon Hose 4Mm Ntm04-025

€16.73 Inc. VAT

Air Impact 25 Mtr Pu Hose 8Mm

€39.61 Inc. VAT

BAHCO 1/2" Square Drive Socket Set With Combination Spanner Set S400

€153.75 Inc. VAT

HCB Daf (Cf85) Valve Spring Compressor Tool Kit (Euro 4/5) C1402

€167.77 Inc. VAT

Melco Heel Bars

€20.37 - €35.95 Inc. VAT

Power Ram 22 Ton Air Bottle Jack Aj220

€516.60 Inc. VAT

Air Impact Pushfit Reducer

€1.80 - €7.63 Inc. VAT

Raasm 1:1 Air Operated Transfer Pump 23 L/Min 940Mm 33096

€420.66 Inc. VAT

Adam Pumps 230V 70 L/Min Diesel Pump Pa7a00

€190.24 Inc. VAT

Stanley 10 Ltr 8 Bar Oilless Compressor S244-8-10Pcm

€399.75 Inc. VAT

HCB 16 Pcs 3/4" & 1" Sq. Drive Insert Bit Socket Set A2166

€239.85 Inc. VAT

Chicago Pneumatic Cp785 Chicago Pneumatic 3/8 Drill

€129.15 Inc. VAT

Chicago Pneumatic Cp9792c Chicago Pneumatic 3/8 Reversible Drill

€132.84 Inc. VAT

Chicago Pneumatic Cp785h Chicago Pneumatic 1/2" Non Reversible Pistol Drill

€204.18 Inc. VAT

Chicago Pneumatic Cp9791c Chicago Pneumatic 1/2" Reversible Pistol Drill

€186.96 Inc. VAT

HCB Truck Socket 140Mm 6 Point Hcbb1320-140

€263.06 Inc. VAT

Air Impact Ail Suction Spray Gun

€61.50 Inc. VAT

Air Impact Ail Gravity Spray Gun

€61.50 Inc. VAT

Gamar Quickwash

€738.00 Inc. VAT

JOHN GUEST Straight Adaptor Bsp Thread

No Price Available

JOHN GUEST Stop End 15 & 22 Mm

No Price Available

JOHN GUEST Equal Tee 15 & 22 Mm

No Price Available

JOHN GUEST Equal Elbow 15 & 22 Mm

No Price Available

JOHN GUEST Straight Connector 15 & 22 Mm

No Price Available

Air Impact Adjustable Exhaust Silencers

€2.29 - €11.32 Inc. VAT

Air Impact Exhaust Silencers

€1.48 - €4.66 Inc. VAT

Air Impact Inline Speed Controllers

€8.86 - €10.46 Inc. VAT

Air Impact Elbow Type Speed Controllers

€6.64 - €15.10 Inc. VAT

Air Impact Leg Mounts

€5.90 - €15.01 Inc. VAT

Air Impact Rear Eye Mounts

€11.66 - €20.66 Inc. VAT

Air Impact Rear Clevis Mounts

€11.81 - €28.78 Inc. VAT

Air Impact M12 M16 & M20 Piston Rod Clevis Mounts

€9.67 - €32.47 Inc. VAT

Air Impact 100Mm Bore Double Acting Air Cylinder

€157.44 - €216.36 Inc. VAT

Air Impact 80Mm Bore Double Acting Air Cylinder

€127.53 - €182.04 Inc. VAT

Air Impact 63Mm Bore Double Acting Air Cylinder

€91.61 - €119.16 Inc. VAT

Air Impact 50Mm Bore Double Acting Cylinder

€77.79 - €118.33 Inc. VAT

Air Impact 5-2 1/4" Guarded Foot Pedal Latching

€113.16 Inc. VAT