Choose model
- (7) F10 (1977 - 1994)
- (7) F12 (1977 - 1994)
- (7) F12 New 400 (1977 - 1993)
- (7) F16 (1987 - 1994)
- (9) FE I (2000 - 2006)
- (58) FE II (2006 - 2013)
- (55) FE III (2013 - 2024)
- (7) FE IV (2024 Onwards)
- (189) FH I (08/1993 - 2002)
- (243) FH II (2002 - 2009)
- (244) FH III (2009 - 2012)
- (232) FH IV (09/2012 - 2020)
- (113) FH IV Restyle (2020 Onwards).
- (1) FL 180, 220, 250 (2000-2006)
- (23) FL I (2000 - 2006)
- (53) FL II (2006 - 2013)
- (47) FL III (2013 - 2024)
- (35) FL10 (1985 - 1998)
- (36) FL12 (1995 - 1998)
- (1) FL4 (1986 - 1995)
- (70) FL6 (1985 - 2000)
- (22) FL7 (1985 - 2000)
- (6) FLC (1996 Onwards)
- (184) FM I (08/1998 - 2002)
- (222) FM II (2002 - 2009)
- (212) FM III (2009 - 2013)
- (221) FM IV (2013 - 2020).
- (116) FM IV Restyle (2020 Onwards).
- (31) FMX (2020 Onwards).
- (61) FMX I (2010 - 2013)
- (61) FMX II (2013 - 2020).
Choose category
- (1) ABS Exciter Rings
- (3) ABS Speed Sensors
- (6) Air Brake Hoses
- (19) Air Braking Valves
- (7) Air Reservoirs / Tanks & Straps
- (10) Brake Chambers & Spares
- (19) Brake Discs & Drums
- (2) Brake Linings
- (5) Brake Pad Sets
- (3) Brake Pad Wear Leads / Sensors
- (19) Brake Z Cam Parts
Refine By Price
Free Delivery!
DT244345
AIR TANK RESERVOIR 50 LITRES
Suitable for: Volvo FH (1993 - 2012 & 2012 Onwards). FM (1998 - 2013 & 2013 Onwards). FMX (2010 Onwards).
Dimensions: Length 931mm. O/D 276mm. Thread M22x1.5.
Brand: DT Spare Parts
Our price:
£160.00
£192.00 (Inc. VAT)
Free Delivery!
BP105-303
SOLID BRAKE DISC WITHOUT FITTING KITS FIT RH OR LH
Suitable for: Volvo FH12 (1993 - 2005) FH16 (2003 - 2013). FH (2005 - 2012 & 2012 Onwards). FM9 (2002 - 2005). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 409.8mm. Height 45mm.
Brand: Bison Parts
Our price:
£80.00
£96.00 (Inc. VAT)
Free Delivery!
JUR-VOL112
SOLID BRAKE DISC WITHOUT FITTING KITS FIT RH OR LH
Suitable for: Volvo FH12 (1993 - 2005) FH16 (2003 - 2013). FH (2005 - 2012 & 2012 Onwards). FM9 (2002 - 2005). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 409.8mm. Height 45mm.
Brand: Juratek - (Frasle)
Our price:
£134.45
£161.34 (Inc. VAT)
Free Delivery!
CBD85113S
SOLID BRAKE DISC WITHOUT FITTING KITS FIT RH OR LH
Suitable for: Volvo FH12 (1993 - 2005) FH16 (2003 - 2013). FH (2005 - 2012 & 2012 Onwards). FM9 (2002 - 2005). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 409.8mm. Height 45mm.
Brand: FirstLink
Our price:
£117.75
£141.30 (Inc. VAT)
Free Delivery!
DT240347SP
SOLID BRAKE DISC WITHOUT FITTING KITS FIT RH OR LH
Suitable for: Volvo FH12 (1993 - 2005) FH16 (2003 - 2013). FH (2005 - 2012 & 2012 Onwards). FM9 (2002 - 2005). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 409.8mm. Height 45mm.
Brand: DT Spare Parts
Our price:
£170.42
£204.50 (Inc. VAT)
Free Delivery!
3G-AD1355
SOLID BRAKE DISC WITHOUT FITTING KITS FIT RH OR LH
Suitable for: Volvo FH12 (1993 - 2005) FH16 (2003 - 2013). FH (2005 - 2012 & 2012 Onwards). FM9 (2002 - 2005). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 409.8mm. Height 45mm.
Brand: 3G Truck & Trailer
Our price:
£120.00
£144.00 (Inc. VAT)
Free Delivery!
BBD32668
SOLID BRAKE DISC WITHOUT FITTING KITS FIT RH OR LH
Suitable for: Volvo FH12 (1993 - 2005) FH16 (2003 - 2013). FH (2005 - 2012 & 2012 Onwards). FM9 (2002 - 2005). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 409.8mm. Height 45mm.
Brand: Borg & Beck
Our price:
£140.97
£169.16 (Inc. VAT)
Free Delivery!
BP106-190
BRAKE PAD SENSOR DRIVER SIDE RH
Suitable for: Volvo FH12 (08/1993 - 2012). FH16 (08/1993 - 2012 & 2012 Onwards). FM9 (12/2001 - 09/2005). FM12 (08/1998 - 09/2005).
Dimensions: Length 1850mm.
Brand: Aftermarket
Our price:
£27.25
£32.70 (Inc. VAT)
Free Delivery!
BP106-065
BRAKE PAD SENSOR PASSENGER SIDE LH
Suitable for: Volvo FH12 (08/1993 - 2012). FH16 (08/1993 - 2012 & 2012 Onwards). FM9 (12/2001 - 09/2005). FM12 (08/1998 - 09/2005).
Dimensions: Length 1560mm.
Brand: Aftermarket
Our price:
£20.00
£24.00 (Inc. VAT)
Free Delivery!
BP104-079EBS
BRAKE CHAMBER TYPE 24/30
Suitable for: Volvo FH (09/2005 Onwards). FH12 (08/1993 - 09/2005). FH16 (08/1993 - 2012). FM (05/2009 - 2012 & 04/2012 Onwards). FM12 (08/1998 - 11/2008). FM9 (12/2001 - 09/2005). FM12 (08/1998 - 11/2008).
Brand: European Braking Systems (EBS)
Our price:
£235.00
£282.00 (Inc. VAT)
Free Delivery!
FE45185
SOLENOID VALVE FOR AIR SUSPENSION
Suitable for: Volvo Bus Applications. FH12 (1993 - 2005). FH16 (1993 - 2002). FL6 (1985 - 2006). FM7 (1998 - 2001). FM9 (2002 - 2005). FM10 (1999 - 2001). FM12 (1998 - 2008).
Dimensions: Height 128mm. Internal Thread M16 x 1,5. Internal Thread M22 x 1,5. Length 152mm. Width 40mm.
Brand: Febi
Our price:
£220.00
£264.00 (Inc. VAT)
Free Delivery!
FE43590
SOLENOID VALVE FOR AIR SUSPENSION
Suitable for: Scania 4 Series Bus (1997 - 2007). Volvo Bus Applications. FH12 (1993 - 2005). FH16 (1993 - 2002). FL6 (1985 - 2006). FM7 (1998 - 2001). FM9 (2002 - 2005). FM10 (1999 - 2001). FM12 (1998 - 2008).
Dimensions: Height 128mm. Internal Thread M16 x 1,5. Internal Thread M22 x 1,5. Length 152mm. Width 40mm.
Brand: Febi
Our price:
£175.00
£210.00 (Inc. VAT)
Free Delivery!
BP105-303EBS
SOLID BRAKE DISC WITHOUT FITTING KITS FIT RH OR LH
Suitable for: Volvo FH12 (1993 - 2005) FH16 (2003 - 2013). FH (2005 - 2012 & 2012 Onwards). FM9 (2002 - 2005). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 409.8mm. Height 45mm.
Brand: European Braking Systems (EBS)
Our price:
£121.79
£146.15 (Inc. VAT)
Free Delivery!
BP136-045
STEEL AIR TANK RESERVOIR 50 LITRES
Suitable for: Volvo FH (1993 - 2012 & 2012 Onwards). FM (1998 - 2013 & 2013 Onwards). FMX (2010 Onwards).
Dimensions: Length 931mm. O/D 276mm. Thread M22x1.5.
Brand: Bison Parts
Our price:
£133.00
£159.60 (Inc. VAT)
Free Delivery!
BP107-052
BRAKE CALIPER REPAIR KIT DRIVER SIDE RH
Suitable for: ROR Meritor Trailer Applications. Volvo FH I, II, III & IV (1993 - 2012 & 2012 Onwards). FM I & II (1998 - 2005).
Brand: Aftermarket
Our price:
£60.00
£72.00 (Inc. VAT)
Free Delivery!
BP107-051
BRAKE CALIPER REPAIR KIT PASSENGER SIDE LH
Suitable for: ROR Meritor Trailer Applications. Volvo FH I, II, III & IV (1993 - 2012 & 2012 Onwards). FM I & II (1998 - 2005).
Brand: Aftermarket
Our price:
£60.00
£72.00 (Inc. VAT)
Free Delivery!
FE104892
SERVICE BRAKE VALVE
Suitable for: Volvo FH I, II & III (1993 - 2012). FM I, II & III (1998 - 2013).
Dimensions: Thread M12x1.5. Length 90mm. Width 90mm.
Brand: Febi
Our price:
£235.00
£282.00 (Inc. VAT)
Free Delivery!
BP119-368
AIR BRAKE HOSE 550MM
Suitable for: Volvo FH (1993 Onwards). FL6 (1985 - 2000). FM (1998 Onwards).
Dimensions: Length 550mm.
Brand: Bison Parts
Our price:
£25.43
£30.52 (Inc. VAT)
Free Delivery!
BP119-367
FLEXI BRAKE HOSE
Suitable for: Volvo FH (1993 - 2012 & 2012 Onwards). FL6 (1985 - 2000). FM (1998 - 2013 & 2013 Onwards).
Dimensions: Length 600mm.
Brand: Aftermarket
Our price:
£28.00
£33.60 (Inc. VAT)
Free Delivery!
9347147400
MULTI CIRCUIT PROTECTION VALVE (MCPV)
Suitable for: Volvo FH (1993 - 2012 & 2012 Onwards). FM (1998 - 2013 & 2013 Onwards).
Brand: Febi
Our price:
£135.00
£162.00 (Inc. VAT)
Free Delivery!
FE101361
MULTI CIRCUIT PROTECTION VALVE (MCPV)
Suitable for: Volvo FH (1993 - 2012 & 2012 Onwards). FM (1998 - 2013 & 2013 Onwards).
Brand: Febi
Our price:
£85.00
£102.00 (Inc. VAT)
Free Delivery!
4324102227
AIR DRYER CARTRIDGE FILTER
Suitable for: DAF 45 (1990 - 2000). 55 (1995 - 2000). Iveco Eurocargo (1991 - 2015). Eurocargo IV (2015 Onwards). Stralis I (2002 - 2007). Stralis II (2007 - 2013). MAN F2000 & F2000 Evolution (1994 - 2005). FE Series (2000 - 2005). G90 (1987 - 1995). L2000 & L2000 Evolution (1994 - 2005). LE Series (2000 - 2007). M2000 & M2000 Evolution (1994 - 2005). M90 (1988 - 1996). ME Series (2000 - 2007). TGA (2000 - 2013). TGL (2005 - 2013). TGM (2005 - 2013). TGS (2007 - 2013). TGX (2007 - 2013). Mercedes Actros (1996 - 2003). Actros II (2002 - 2008). Actros III (2008 -
2013). Actros IV (2013 Onwards). Antos (2013 Onwards). Arocs (2013 Onwards). Atego (1998 - 2004). Atego II (2004 - 2013). Atego III (2013 Onwards). Axor MP1 (2002 - 2004). Axor MP2 (2004 - 2013). Renault Kerax (1997 - 2013). Midlum (2000 - 2006). Premium I (1995 - 2005). Premium II (2005 - 2010). Volvo FH Version I (1998 - 2002). FH Version II (2002 - 2009). FH Version III (2009 - 2013).
Dimensions: Height 165mm. O/D 136mm. Thread M39 x 1.5. rht
Brand: Wabco
Our price:
£30.00
£36.00 (Inc. VAT)
Free Delivery!
BP999-012
Z CAM Lock Cap Repair Kit (14 Teeth)
Suitable for: ERF E Series & EC Series, MERITOR, SEDDON, VOLVO FL - FL6, FL7, FL12, FH - FH12, FH16
Brand: Aftermarket
Our price:
£24.99
£29.99 (Inc. VAT)
Free Delivery!
BP110-528
ABS SPEED SENSOR FITS RH OR LH
Suitable for: Volvo FH (1993 - 2012 & 2012 Onwards). FM (1998 - 2013 & 2013 Onwards). FMX (2010 Onwards).
Dimensions: Length 2.60 Metres
Brand: Aftermarket
Our price:
£30.00
£36.00 (Inc. VAT)
Free Delivery!
BP119-481
MULTI CIRCUIT PROTECTION VALVE
Suitable for: Volvo FH (08/1993 - 2012). FM (08/1998 - 2013).
Brand: Bison Parts
Our price:
£54.00
£64.80 (Inc. VAT)
Free Delivery!
BP105-138K
VENTED BRAKE DISC WITH FITTING KIT
Suitable for: RENAULT C RANGE SERIES (2013 ONWARDS). D RANGE SERIES (2013 ONWARDS). MAGNUM (2005 - 2013). MIDLUM (2006 - 2013). PREMIUM (2005 - 2013). T RANGE SERIES (2013 ONWARDS). VOLVO FE (2006 ONWARDS). FH (1993 ONWARDS). FM (1998 ONWARDS). FMX (2010 ONWARDS).
Brand: Bison Parts
Our price:
£112.91
£135.49 (Inc. VAT)
Free Delivery!
BP105-138
VENTED BRAKE DISC WITHOUT FITTING KIT
Suitable for: RENAULT C RANGE SERIES (2013 ONWARDS). D RANGE SERIES (2013 ONWARDS). MAGNUM (2005 - 2013). MIDLUM (2006 - 2013). PREMIUM (2005 - 2013). T RANGE SERIES (2013 ONWARDS). VOLVO FE (2006 ONWARDS). FH (1993 ONWARDS). FM (1998 ONWARDS). FMX (2010 ONWARDS).
Brand: Bison Parts
Our price:
£93.57
£112.28 (Inc. VAT)
Free Delivery!
BP119-580
TWIN CYLINDER AIR COMPRESSOR
Suitable for: RENAULT KERAX (1997 - 2013). MAGNUM (1990 - 2014). PREMIUM (1996 - 2013). VOLVO FH (1993 - 2012). FM (1998 - 2013).
Brand: Wabco
Our price:
£512.53
£615.04 (Inc. VAT)
Free Delivery!
BP119-577
HYDRAULIC AIR BRAKE HOSE
Suitable for: Renault C Range Series (2013 Onwards). K Range Series (2013 Onwards). T Range Series (2013 Onwards). Volvo F10 (1985 - 1999). F12 (1985 - 1999). FH (1993 Onwards). FL6 (1985 - 2000). FL (2000 - 2006). FM (1998 Onwards). FMX (2010 Onwards).
Dimensions: Length 550mm.
Brand: Bison Parts
Our price:
£17.62
£21.14 (Inc. VAT)
Free Delivery!
BP119-576
HYDRAULIC AIR BRAKE HOSE
Suitable for: Renault C Range Series (2013 Onwards). K Range Series (2013 Onwards). T Range Series (2013 Onwards). Volvo F10 (1985 - 1999). F12 (1985 - 1999). FH (1993 Onwards). FL6 (1985 - 2000). FL (2000 - 2006). FM (1998 Onwards). FMX (2010 Onwards).
Dimensions: Length 500mm.
Brand: Bison Parts
Our price:
£17.60
£21.12 (Inc. VAT)
Free Delivery!
BP119-456
AIR BRAKE HOSE 600MM
Suitable for: Renault C Range Series (2013 Onwards). K Range Series (2013 Onwards). T Range Series (2013 Onwards). Volvo FH (1993 Onwards). FL6 (1985 - 2000). FM (1998 Onwards).
Dimensions: Length 600mm.
Brand: Bison Parts
Our price:
£18.60
£22.32 (Inc. VAT)
Free Delivery!
BP135-502
BRAKE CAMSHAFT Z CAM BUSH
Suitable for: Volvo F10 (1977 - 1994). F12 (1977 - 1994). F16 (1987 - 1994). FH (1993 Onwards). FL6 (1985 - 2000). FL10 (1985 - 1998). FL12 (1995 - 1998). FM (1998 Onwards).
Brand: Bison Parts
Our price:
£4.86
£5.83 (Inc. VAT)
Free Delivery!
BP105-047K
VENTED BRAKE DISC WITH FITTING KIT
Suitable for: Renault C Range Series (2013 Onwards). D Range Series (2013 Onwards). K Range Series (2013 Onwards). Kerax (1997 - 2013). Magnum (1990 - 2013). Midlum (2000 - 2013). Premium (1995 - 2013). T Range Series (2013 Onwards). Volvo (2006 Onwards). FH (1993 Onwards). FM (1998 Onwards).
Dimensions: Diameter 434mm. Height 45mm.
Brand: Bison Parts
Our price:
£120.00
£144.00 (Inc. VAT)
Free Delivery!
BP105-010K
SOLID BRAKE DISC WITH FITTING KIT FITS RH OR LH
Suitable for: Renault C Range Series (2013 Onwards). K Range Series (2013 Onwards). Volvo B6R (1991 - 2006). B7R (1998 - 2013). B9R (2006 - 2013). B9S (1999 Onwards). B9TL (2002 Onwards). B12B (1997 Onwards). B12M (1999 Onwards). B12R (2003 - 2011). FH12 (1993 - 2005). FH16 (1993 - 2005). FH (2005 - 2012 & 2012 Onwards). FL6 (1985 - 2000). FM7 (1998 - 2001). FM9 (2002 - 2005). FM10 (1999 - 2001). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 434mm. Height 45mm.
Brand: Bison Parts
Our price:
£123.75
£148.50 (Inc. VAT)
Free Delivery!
BP104-501-EBS
T24/30 REAR BRAKE CHAMBER FITS RH OR LH
Suitable for: Volvo FH (1993 Onwards). FM (1998 Onwards).
Brand: European Braking Systems (EBS)
Our price:
£213.85
£256.62 (Inc. VAT)
Free Delivery!
BP104-411
TYPE 24/30 REAR BRAKE CHAMBER FITS RH OR LH
Suitable for: Volvo FH (1993 Onwards). FM (1998 Onwards).
Brand: Bison Parts
Our price:
£103.00
£123.60 (Inc. VAT)
Free Delivery!
FE103945
ABS SPEED SENSOR FITS RH OR LH
Suitable for: Volvo FH (1993 - 2012 & 2012 Onwards). FM (1998 - 2013 & 2013 Onwards). FMX (2010 Onwards).
Dimensions: Length 2.60 Metres
Brand: Febi
Our price:
£35.00
£42.00 (Inc. VAT)
Free Delivery!
BP104-108
TYPE 24/24 FRONT BRAKE CHAMBER DRIVER SIDE RH
Suitable for: Volvo FH (1993 - 2012 & 2012 Onwards). FM (1998 - 2013 & 2013 Onwards).
Brand: Bison Parts
Our price:
£89.00
£106.80 (Inc. VAT)
Free Delivery!
BP104-107
TYPE 24/24 FRONT BRAKE CHAMBER PASSENGER SIDE LH
Suitable for: Volvo FH (1993 - 2012 & 2012 Onwards). FM (1998 - 2013 & 2013 Onwards).
Brand: Bison Parts
Our price:
£88.00
£105.60 (Inc. VAT)
Free Delivery!
BP136-046-HB
STEEL AIR TANK RESERVOIR 15 LITRES
Suitable for: Volvo FH (1993 - 2012 & 2012 Onwards). FM (1998 - 2013 & 2013 Onwards). FMX (2010 Onwards).
Dimensions: Length 362mm. Diamter 246mm. Thread M22x1.5.
Brand: Bison Parts
Our price:
£68.00
£81.60 (Inc. VAT)
Free Delivery!
BP136-020-HB
STEEL AIR TANK RESERVOIR 25 LITRES
Suitable for: RENAULT MAGNUM (1990 - 2013). PREMIUM (1995 - 2013). VOLVO FH (1993 ONWARDS). FL6 (09/1985 - 03/2000). FM (1998 ONWARDS). FMX (2010 ONWARDS).
Dimensions: LENGTH 490MM. DIAMETER 276MM. PORTS M22x1.5
Brand: Bison Parts
Our price:
£72.00
£86.40 (Inc. VAT)
Free Delivery!
BP107-900
BRAKE CALIPER SEAL & PIN REPAIR KIT
Suitable for: Volvo FE (2000 - 2013 & 2013 Onwards). FH (1993 - 2012 & 2012 Onwards). FL (2000 - 2013 & 2013 Onwards). FM (1998 - 2013 & 2013 Onwards). FMX (2010 Onwards).
Brand: Bison Parts
Our price:
£15.00
£18.00 (Inc. VAT)
Free Delivery!
BP105-303SAM
SOLID BRAKE DISC WITH FITTING KIT FIT RH OR LH
Suitable for: Volvo FH12 (1993 - 2005) FH16 (2003 - 2013). FH (2005 - 2012 & 2012 Onwards). FM9 (2002 - 2005). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 409.8mm. Height 45mm.
Brand: Sampa
Our price:
£120.16
£144.19 (Inc. VAT)
Free Delivery!
JUR-VOL112K
SOLID BRAKE DISC WITH FITTING KIT FIT RH OR LH
Suitable for: Volvo FH12 (1993 - 2005) FH16 (2003 - 2013). FH (2005 - 2012 & 2012 Onwards). FM9 (2002 - 2005). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 409.8mm. Height 45mm.
Brand: Juratek - (Frasle)
Our price:
£153.59
£184.31 (Inc. VAT)
Free Delivery!
CBD85113SK
SOLID BRAKE DISC WITH FITTING KIT FIT RH OR LH
Suitable for: Volvo FH12 (1993 - 2005) FH16 (2003 - 2013). FH (2005 - 2012 & 2012 Onwards). FM9 (2002 - 2005). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 409.8mm. Height 45mm.
Brand: FirstLink
Our price:
£136.65
£163.98 (Inc. VAT)
Free Delivery!
FE104673
SOLID BRAKE DISC WITH FITTING KIT FIT RH OR LH
Suitable for: Volvo FH12 (1993 - 2005) FH16 (2003 - 2013). FH (2005 - 2012 & 2012 Onwards). FM9 (2002 - 2005). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 409.8mm. Height 45mm.
Brand: Febi
Our price:
£116.44
£139.73 (Inc. VAT)
Free Delivery!
DT240347
SOLID BRAKE DISC WITH FITTING KIT FIT RH OR LH
Suitable for: Volvo FH12 (1993 - 2005) FH16 (2003 - 2013). FH (2005 - 2012 & 2012 Onwards). FM9 (2002 - 2005). FM12 (1998 - 2008). FM (2005 - 2013 & 2013 Onwards).
Dimensions: Diameter 409.8mm. Height 45mm.
Brand: DT Spare Parts
Our price:
£189.79
£227.75 (Inc. VAT)
Free Delivery!
BP999-003
Z CAM Adjusting Pinion Left (Old Style)
Suitable for: DAF, DENNIS, ERF E SERIES & EC SERIES, MERITOR, RENAULT, SEDDON, VOLVO FL - FL7, FL10, FH - FH12, FH16, FM - FM7, FM10, FM12
Brand: Aftermarket
Our price:
£35.00
£42.00 (Inc. VAT)