Free Delivery!
STEERING DRAGLINK CENTRE ROD ASSEMBLY
BP62-009

STEERING DRAGLINK CENTRE ROD ASSEMBLY

Suitable for: ERF EC Series Rockwell Axles EC6 EC8 EC9 EC10 EC11 EC12 EC14
Dimensions: Length 835mm
Brand: Aftermarket
Our price: £120.00 £144.00 (Inc. VAT)
Free Delivery!
Z CAM Gear Pin / Cross Shaft
BP999-005

Z CAM Gear Pin / Cross Shaft

Suitable for: DENNIS, ERF E Series & EC Series, MERITOR, RENAULT, SEDDON, VOLVO FL - FL6, FL7, FL12, FH - FH12, FH16
Brand: Aftermarket
Our price: £10.00 £12.00 (Inc. VAT)
Free Delivery!
Rubber Spacer
BP55-134

Rubber Spacer

Suitable for: ERF E Series & EC Series, SEDDON, VOLVO FL - FL6, FL7, FL12, FH - FH12, FH16
Brand: Aftermarket
Our price: £6.00 £7.20 (Inc. VAT)
Free Delivery!
Z CAM Lock Cap Repair Kit (14 Teeth)
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!
60mm Fuel Anti Syphon Device Bayonet Fitting
BP84-105

60mm Fuel Anti Syphon Device Bayonet Fitting

Suitable for: DAF - CF65, CF75, LF45, LF55 (Pre Sept. 2008, Neck without welded gate valve) DENNIS - Javlin ERF - EC, ECX, EC6, EC11 VOLVO - FE, FL (Metal Tank) SCANIA - All Models (Pre 1996) A full set of fitting instructions is include
Dimensions: Grub Screw Length 14 mm, Grub Screw Thread M6 mm, Material Aluminium, Neck Fitting Double Bayonet, Seal Material Viton, Seal Thickness 2 mm
Brand: Aftermarket
Our price: £68.00 £81.60 (Inc. VAT)
Free Delivery!
Universal Blind Spot Wide Angle Mirror
UT7384

Universal Blind Spot Wide Angle Mirror

Suitable for: Universal
Dimensions: 230 x 150mm
Brand: Aftermarket
Our price: £28.00 £33.60 (Inc. VAT)
Free Delivery!
40
BP117-082/2

40" / 1000MM UNIVERSAL FRONT WIPER BLADES (PKT 2)

Suitable for: Universal HGV / CV Applications.
Dimensions: 40" / 1000mm
Brand: Aftermarket
Our price: £44.16 £52.99 (Inc. VAT)
Free Delivery!
36
BP117-083/2

36" / 900MM UNIVERSAL FRONT WIPER BLADES (PAIR)

Suitable for: Universal HGV / CV Applications.
Dimensions: Length 36" / 900 mm
Brand: Bison Parts
Our price: £35.00 £42.00 (Inc. VAT)
Free Delivery!
Dennis ERF Foden Seddon Complete King Pin Kit (Wheel Set) S75 Kirkstall Axle
BP26-068

Dennis ERF Foden Seddon Complete King Pin Kit (Wheel Set) S75 Kirkstall Axle

Suitable for: DENNIS, ERF, FODEN, SEDDON - S75 KIRKSTALL AXLE
Dimensions: Length 260mm x 54/41mm
Brand: Aftermarket
Our price: £125.00 £150.00 (Inc. VAT)
Free Delivery!
INTERNAL DOOR HANDLE PASSENGER SIDE LH
MAN368

INTERNAL DOOR HANDLE PASSENGER SIDE LH

Suitable for: MAN TGA (2000 - 2007). YGS (2007 - 2013). TGX (2007 - 2013).
Brand: Aftermarket
Our price: £20.00 £24.00 (Inc. VAT)
Free Delivery!
STEERING ANGLED END MALE BALL JOINT RHT
BP123-083

STEERING ANGLED END MALE BALL JOINT RHT

Suitable for: Renault Kerax (1997 - 2013). Scania 3 Series (1988 - 1997). 4 Series P & R Cabs (1995 - 2004). 5 Series P & R Cabs (2004 - 2010). 6 Series P & R Cabs (2010 - 2017).
Dimensions: Length 140 mm Cone Size 30 mm Right Hand Thread M24x1.5 / M30x1.5
Brand: Aftermarket
Our price: £24.00 £28.80 (Inc. VAT)
Free Delivery!
INTERNAL DOOR HANDLE DRIVER SIDE RH
MAN367

INTERNAL DOOR HANDLE DRIVER SIDE RH

Suitable for: MAN TGA XL - XXL (00-07) TGS, TGX (07 on) / ERF ECT
Brand: Aftermarket
Our price: £20.00 £24.00 (Inc. VAT)
Free Delivery!
VENTED FRONT BRAKE DISC FITS RH OR LH
BP105-019

VENTED FRONT BRAKE DISC FITS RH OR LH

Suitable for: ERF E Series ECL (1999 - 2006). ECM (1999 - 2006). ECS (1999 - 2006). ECT (1999 - 2006). ECX (1999 - 2006). MAN E2000 (1995 - 2005). F2000 (1994 - 2005). LE Series 14-18T (2000 - 2005). M2000 18-26 T (1996 - 2005). TGA (2000 - 2007). TGS (2007 - 2020). TGX (2007 - 2020).
Dimensions: Thickness 45mm. Height 130mm. Minimum Thickness 35mm. O/D 432mm. Pitch Circle Diameter 168mm.
Brand: Bison Parts
Our price: £108.00 £129.60 (Inc. VAT)
Free Delivery!
REAR COMBINATION LAMP LENS ONLY FITS RH OR LH
BP90-104L

REAR COMBINATION LAMP LENS ONLY FITS RH OR LH

Suitable for: DAF 65 (1991 - 1998). 65CF (1998 - 2001). 75 (1991 - 1998). 75CF (1998 - 2001). 85 (1991 - 1998). 85CF (1998 - 2001). 95 (1987 - 1996). CF65 (2001 - 04/2012). CF75 (2001 - 04/2012). CF85 (2001 - 04/2012). 95XF (1997 - 2001). XF95 (2001 - 2005). XF105 (2005 - 04/2012). ERF EC Series (1999 - 2007). Foden Alpha (2001 - 2006). Iveco Daily (1996 - 1999). Eurocargo (1991 - 2015). Eurostar (1992 - 2002). Eurotech (1992 - 2002). Eurotrakker (1993 - 2004). Stralis (2002 - 2013). Trakker (2004 - 2013). MAN F2000 (1994 - 2005). L2000 (1994 - 2005). M2000 (1994 - 2005). TGA (1999 - 2005). Renault D Range Series (2013 Onwards). Gamme R (Upto 1994). Kerax (09/1998 - 09/2006). Magnum (12/1998 - 09/2004). Midlum (1999 - 04/2006). Premium (1999 - 01/2006). Scania 3 Series (1990 - 1998). Seddon Euromover (1996 - 1999). Trailer Applications. Universal Applications. Volvo Applications.
Dimensions: Length 465mm. Width 130mm. Depth 22mm.
Brand: Bison Parts
Our price: £7.20 £8.64 (Inc. VAT)
Free Delivery!
MANUAL ADJUST BLIND SPOT KERB ROOF MIRROR & ARM
BP116-762-UT

MANUAL ADJUST BLIND SPOT KERB ROOF MIRROR & ARM

Suitable for: Universal Applications.
Dimensions: Height 150mm. Width 230mm.
Brand: Bison Parts
Our price: £30.00 £36.00 (Inc. VAT)
Free Delivery!
UNIVERSAL CLASS 5 & 6 BLIND SPOT ROOF MIRROR & ARM
UT7355

UNIVERSAL CLASS 5 & 6 BLIND SPOT ROOF MIRROR & ARM

Suitable for: Universal Applications.
Brand: Aftermarket
Our price: £75.00 £90.00 (Inc. VAT)
Free Delivery!
UNIVERSAL CLASS 5 & 6 BLIND SPOT ROOF MIRROR & ARM
BP116-909-UT

UNIVERSAL CLASS 5 & 6 BLIND SPOT ROOF MIRROR & ARM

Suitable for: Universal Applications.
Application: Universal Applications.
Dimensions: Head Width 317m. Height 187mm.
Brand: Unitruck
Our price: £83.33 £100.00 (Inc. VAT)
Free Delivery!
12 TONNE 19.5
BP352-004

12 TONNE 19.5" WHEEL FRONT & REAR BRAKE DISC

Suitable for: MAN TGM (19.5" Wheels - 12 Tone).
Dimensions: Dia 377mm Height 108mm Stud Holes 12 x 17mm
Brand: Aftermarket
Our price: £60.00 £72.00 (Inc. VAT)
Free Delivery!
BRAKE PAD SET & FITTING KIT FITS FRONT OR REAR
BP106-010

BRAKE PAD SET & FITTING KIT FITS FRONT OR REAR

Suitable for: ERF ECL (1999 - 2007). ECM (1999 - 2007). ECS (1999 - 2007). ECT (1999 - 2007). ECX (1999 - 2007). MAN F2000 (1994 - 2005). LE Series (2000 - 2007). TGA (2000 - 2007). MAN TGS (2007 - 2013). TGX (2007 - 2013). Renault Magnum (2000 - 2006). Midlum 22.5" (2002 - 2013). Premium I (2002 - 2006).
Dimensions: Width 250mm Height 118mm Thickness 30mm
Brand: Aftermarket
Our price: £68.00 £81.60 (Inc. VAT)
Free Delivery!
MANUAL ADJUST MAIN MIRROR HEAD FITS RH OR LH
BP116-024

MANUAL ADJUST MAIN MIRROR HEAD FITS RH OR LH

Suitable for: DAF 75 (05/1992 - 1998). 75CF (1998 - 2001). 85 (05/1992 - 1998). 85CF (1998 - 2001). 95 (1987 - 1996). 95XF (1997 - 2001). ERF EC Series (05/1992 - 02/2000). Ford Cargo (1981 - 1996). Volvo FE (2000 - 2006). FL Series (03/1991 -2000). FL (2000 - 2006).
Dimensions: Height 392mm. Widtrh 205mm. To suit Mirror Diameter 16-22mm.
Brand: Bison Parts
Our price: £22.40 £26.88 (Inc. VAT)
Free Delivery!
24 VOLT EMERGENCY SPARE BULB & FUSE TRAVEL KIT
BP32-499

24 VOLT EMERGENCY SPARE BULB & FUSE TRAVEL KIT

Suitable for: Universal Applications.
Brand: Aftermarket
Our price: £13.95 £16.74 (Inc. VAT)
Free Delivery!
Z CAM Lock Cap Repair Kit (Thin Thread 23 Teeth) Later Models
BP999-011

Z CAM Lock Cap Repair Kit (Thin Thread 23 Teeth) Later Models

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: £25.00 £30.00 (Inc. VAT)
Free Delivery!
Z CAM REPAIR KIT AUTO ADJUST ASSEMBLY LH
BP999-008

Z CAM REPAIR KIT AUTO ADJUST ASSEMBLY LH

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: £25.00 £30.00 (Inc. VAT)
Free Delivery!
Z CAM REPAIR KIT AUTO ADJUST ASSEMBLY RH
BP999-007

Z CAM REPAIR KIT AUTO ADJUST ASSEMBLY RH

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: £25.00 £30.00 (Inc. VAT)
Free Delivery!
Z CAM Pinion Left (New Model)
BP999-019

Z CAM Pinion Left (New Model)

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: £12.50 £15.00 (Inc. VAT)
Free Delivery!
Z CAM Pinion Left (New Model)
BP999-018

Z CAM Pinion Left (New Model)

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: £12.50 £15.00 (Inc. VAT)
Free Delivery!
Z CAM Adjusting Pinion Left (Old Style)
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)
Free Delivery!
Z CAM Adjusting Pinion Right (Old Style)
BP999-004

Z CAM Adjusting Pinion Right (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)
Free Delivery!
Z CAM Fulcrum Adjusting Return Spring Pin
BP999-002

Z CAM Fulcrum Adjusting Return Spring Pin

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: £15.00 £18.00 (Inc. VAT)
Free Delivery!
Z CAM Reverse Lock Repair Kit (Left) - Red
BP999-015

Z CAM Reverse Lock Repair Kit (Left) - Red

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: £9.99 £11.99 (Inc. VAT)
Free Delivery!
Z CAM Reverse Lock Repair Kit (Right) - Green
BP999-014

Z CAM Reverse Lock Repair Kit (Right) - Green

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: £9.99 £11.99 (Inc. VAT)
Free Delivery!
Z CAM Cover Plate Gasket & Seals Repair Kit
BP999-017

Z CAM Cover Plate Gasket & Seals Repair Kit

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: £15.00 £18.00 (Inc. VAT)
Free Delivery!
Z CAM Thrust Pin
BP999-006

Z CAM Thrust Pin

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: £6.00 £7.20 (Inc. VAT)
Free Delivery!
Z CAM Return Spring
BP999-001

Z CAM Return Spring

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: £15.00 £18.00 (Inc. VAT)
Free Delivery!
WIDE ANGLE MIRROR HEAD FITS RH OR LH
BP116-392

WIDE ANGLE MIRROR HEAD FITS RH OR LH

Suitable for: DAF 75 (1992 - 1998). 75CF (1998 - 2001). 85 (1992 - 1998). 85CF (1998 - 2001). 95 (1987 - 1996). 95XF (1997 - 2001). ERF EC Series (1992 - 2000). Iveco Eurocargo (09/1991 - 09/2000). Leyland Applications. Volvo FL (03/1991 - 08/2006).
Dimensions: Length 218mm. Height 173mm. Mirror Arm Diameter 16-22mm.
Brand: Bison Parts
Our price: £15.00 £18.00 (Inc. VAT)
Free Delivery!
Wide Angle Mirror Glass Non Heated Manual 190 x 156mm
UT6310

Wide Angle Mirror Glass Non Heated Manual 190 x 156mm

Suitable for: DAF 75 - 85 - 95 (1987 on), FA 1700 - 3300 (1987 on), XF95 (05/1992-2000), ERF EC SERIES, LEYLAND, VOLVO F & FL Range (03/1991 - 08/2006)
Dimensions: 190 x 156mm
Brand: Aftermarket
Our price: £8.00 £9.60 (Inc. VAT)
Free Delivery!
Wide Angle Mirror Glass 24 Volt Heated Manual 190 x 156mm
UT6410

Wide Angle Mirror Glass 24 Volt Heated Manual 190 x 156mm

Suitable for: DAF 75 - 85 - 95 (1987 on), FA 1700 - 3300 (1987 on), XF95 (05/1992-2000), ERF EC SERIES, LEYLAND, VOLVO F & FL Range (03/1991 - 08/2006)
Dimensions: 190 x 156mm
Brand: Aftermarket
Our price: £10.50 £12.60 (Inc. VAT)
Free Delivery!
Wide Angle Mirror 24 Volt Heated Manual
BP116-519UC

Wide Angle Mirror 24 Volt Heated Manual

Suitable for: DAF 75 - 85 - 95 (1987 on), FA 1700 - 3300 (1987 on), XF95 (05/1992-2000), ERF EC SERIES, LEYLAND, VOLVO F & FL Range (03/1991 - 08/2006)
Dimensions: 218 x 173mm
Brand: Aftermarket
Our price: £18.00 £21.60 (Inc. VAT)
Free Delivery!
KERB / ROOF MIRROR GLASS PASSENGER SIDE LH
BP116-082

KERB / ROOF MIRROR GLASS PASSENGER SIDE LH

Suitable for: MAN F2000 (1994 - 2005). L2000 (1994 - 2005). M2000 (1994 - 2005). TGA (2000 - 2013). TGL (2005 - 2013). TGM (2005 - 2013).
Dimensions: Length 323 mm Width 183 mm
Brand: Aftermarket
Our price: £17.92 £21.50 (Inc. VAT)
Free Delivery!
KERB / ROOF HEATED MIRROR GLASS PASSENGER SIDE LH
BP116-083

KERB / ROOF HEATED MIRROR GLASS PASSENGER SIDE LH

Suitable for: MAN F2000 (1994 - 2005). L2000 (1994 - 2005). M2000 (1994 - 2005). TGA (2000 - 2013). TGL (2005 - 2013). TGM (2005 - 2013).
Dimensions: Length 323 mm Width 183 mm
Brand: Aftermarket
Our price: £21.83 £26.20 (Inc. VAT)
Free Delivery!
NON HEATED MAIN MIRROR GLASS FITS RH OR LH
BP116-453-UT

NON HEATED MAIN MIRROR GLASS FITS RH OR LH

Suitable for: DAF 75 (05/1992 - 1998). 75CF (1998 - 2001). 85 (05/1992 - 1998). 85CF (1998 - 2001). 95 (1987 - 1996). 95XF (1997 - 2001). ERF EC Series (05/1992 - 02/2000). Ford Cargo (1981 - 1996). Volvo FE (2000 - 2006). FL Series (03/1991 -2000). FL (2000 - 2006).
Dimensions: Height 374mm. Width 190mm.
Brand: Unitruck
Our price: £14.67 £17.60 (Inc. VAT)
Free Delivery!
FRONT VIEW OR ROOF KERB MIRROR HEAD
BP116-253

FRONT VIEW OR ROOF KERB MIRROR HEAD

Suitable for: DAF 75 (1992 - 2000). 85 (1992 - 2000). 95 (1987 - 1996). CF65 (2001 - 2006). CF75 (2001 - 2006). CF85 (2001 - 2006). XF95 (2001 - 2006). ERF EC Series (1992 - 2000). Leyland Old Models. Scania 4 Series P & R Cabs (1995 - 2004). 5 Series P & R Cabs (2004 - 2010). 6 Series P & R Cabs (2010 - 2017). Volvo F10 (1977 - 1994). F12 (1977 - 1994). F16 (1987 - 1994). FL4 (1986 - 1995). FL6 (1985 - 2000). FL7 (1985 - 2000). FL10 (1985 - 1998).
Dimensions: Length 320mm. Width 187mm. Mirror Head Mounting 55mm
Brand: Bison Parts
Our price: £20.25 £24.30 (Inc. VAT)
Free Delivery!
MIRROR HEATING ELEMENT 24V
BP116-573-UT

MIRROR HEATING ELEMENT 24V

Suitable for: DAF 75 (05/1992 - 1998). 75CF (1998 - 2001). 85 (05/1992 - 1998). 85CF (1998 - 2001). 95 (1987 - 1996). 95XF (1997 - 2001). ERF EC Series (05/1992 - 02/2000). Ford Cargo (1981 - 1996). Volvo FE (2000 - 2006). FL Series (03/1991 -2000). FL (2000 - 2006).
Dimensions: Height 317mm. Width 175mm.
Brand: Unitruck
Our price: £24.17 £29.00 (Inc. VAT)
Free Delivery!
WIDE ANGLE MIRROR BACK COVER
BP116-439

WIDE ANGLE MIRROR BACK COVER

Suitable for: DAF - CF65, CF75, CF85, XF95 (03/2000 to 04/2006), FODEN 250 - 350 - 385 - 400 - 420, ERF ECM / ECT / ECX
Dimensions: 203x154x60mm
Brand: Aftermarket
Our price: £7.49 £8.99 (Inc. VAT)
Free Delivery!
WIDE ANGLE MIRROR NON HEATED
UT780028

WIDE ANGLE MIRROR NON HEATED

Suitable for: DAF CF65 (2001 - 2006). CF75 (2001 - 2006). CF85 (2001 - 2006). XF95 (2001 - 2006). Foden Alpha (2000 - 2006). ERF ECM / ECT / ECX
Brand: Aftermarket
Our price: £33.50 £40.20 (Inc. VAT)
Free Delivery!
HEATED WIDE ANGLE MIRROR HEAD FITS RH OR LH
BP116-251

HEATED WIDE ANGLE MIRROR HEAD FITS RH OR LH

Suitable for: DAF CF65 (2001 - 2006). CF75 (2001 - 2006). CF85 (2000 - 2006). XF95 (2000 - 2005).
Dimensions: Length 220 mm Width 170 mm Arm Dia 28 mm
Brand: Aftermarket
Our price: £40.00 £48.00 (Inc. VAT)
Free Delivery!
ELECTRICAL HEATED WIDE ANGLE MIRROR HEAD FITS RH OR LH
BP116-523

ELECTRICAL HEATED WIDE ANGLE MIRROR HEAD FITS RH OR LH

Suitable for: DAF - CF65, CF75, CF85, XF95 (03/2000 to 04/2006), FODEN 250 - 350 - 385 - 400 - 420, ERF ECM / ECT / ECX
Brand: Aftermarket
Our price: £62.00 £74.40 (Inc. VAT)
Free Delivery!
ELECTRICAL WIDE ANGLE MIRROR HEAD FITS RH OR LH
UT795028

ELECTRICAL WIDE ANGLE MIRROR HEAD FITS RH OR LH

Suitable for: DAF - CF65, CF75, CF85, XF95 (03/2000 to 04/2006), FODEN 250 - 350 - 385 - 400 - 420, ERF ECM / ECT / ECX
Brand: Aftermarket
Our price: £50.00 £60.00 (Inc. VAT)