Choose model
- (41) Daily I (1978 - 1989).
- (193) Daily II (1989 - 1999)
- (430) Daily III (1999 - 2007)
- (445) Daily IV (2006 - 2011)
- (421) Daily V (2011 - 2014)
- (467) Daily VI (03/2014 - 04/2019).
- (279) Daily VII (04/2019 Onwards)
- (126) Daily VIII (07/2021 Onwards)
- (501) EuroCargo I (1991 - 2003)
- (546) EuroCargo II (06/2003 - 08/2008)
- (577) EuroCargo II Restyle (06/2008 - 2015)
- (283) EuroCargo III (2015 - 2024)
- (18) EuroMover (08/2000 Onwards).
- (158) EuroStar (04/1992 - 02/2002)
- (170) EuroTech (04/1992 - 06/2002)
- (145) EuroTrakker (04/1992 - 11/2004)
- (158) S-Way (07/2019 Onwards)
- (1) Stralis (2002 - 2019)
- (197) Stralis Hi way (2013 Onwards)
- (450) Stralis Hi-Road (2013 Onwards )
- (438) Stralis I (01/2002 - 2007)
- (590) Stralis II (2007 - 2013)
- (321) Stralis III (09/2012 - 2019)
- (163) Stralis X-Way (05/2017 Onwards)
- (300) Stralis XP (06/2016 Onwards)
- (3) Strator (2008 Onwards)
- (298) Trakker (09/2004 - 2013)
- (162) Trakker (09/2012 - 2021)
- (3) TurboStar (07/1984 - 12/1993)
- (2) Turbotech (07/1984 - 12/1993).
- (20) X-Way (2019 Onwards)
Choose category
- (3) All Current Promotion / While Stock Lasts
- (95) Axle End Components
- (1517) Body Panels (External)
- (171) Braking Systems
- (156) Cab
- (4) Chassis & Body Components
- (12) Electrical
- (8) Engine Cooling
- (12) Engine Parts
- (30) Exhaust Systems
- (2) Fuel Tank, Caps & Senders
- (608) Lighting
- (175) Mirrors
- (7) Steering
- (193) Suspension
Refine By Price
Free Delivery!
J4-MB1072
PRIMED MAIN BONNET UPPER FRONT PANEL
Suitable for: Mercedes Atego II (2004 - 2013). Axor 2 (2004 - 2013).
Brand: J4UK
Our price:
£179.84
£215.81 (Inc. VAT)
Free Delivery!
Our price:
£18.00
£21.60 (Inc. VAT)
Free Delivery!
IVE344
FRONT FOG LAMP FITS RH OR LH
Suitable for: Citroen Nemo (2008-2018). Citroen Jumper (2002-2006). Fiat Fiorino (2008-2020). Fiat Qubo (2008-2020). Fiat Ducato (2002-2006). Fiat Fiorino (2002-2020). Iveco Stralis (2007 - 2013). Peugeot Bipper (2008 - 2016). Peugeot Boxer 2002-2006).
Brand: Aftermarket
Our price:
£15.00
£18.00 (Inc. VAT)
Free Delivery!
IVE333
Front Of Rear Wing Light Panel RH/OS
Suitable for: Iveco Stralis (2002 on)
Brand: Aftermarket
Our price:
£18.00
£21.60 (Inc. VAT)
Free Delivery!
IVE245 PAIR
FRONT CLEAR FOG LAMP RH & LH (PAIR)
Suitable for: Iveco Stralis (02-07) 190S27/30/31/33/35/36/40/42/43/45/48 190T31/35 260S27/30/31/33/35/36/40/42/43/45/48/54/56 260T31 ALL AD & AT MODELS 440S40/42/43/4548/50/54 SUITABLE FOR AS MODELS
Brand: Aftermarket
Our price:
£45.00
£54.00 (Inc. VAT)
Free Delivery!
IVE245
FRONT CLEAR FOG LAMP FITS RH OR LH
Suitable for: Fiat Ducato (2004 - 2006). Iveco Stralis (2002 - 2007). Renault Magnum (2000 - 2013).
Brand: Aftermarket
Our price:
£29.50
£35.40 (Inc. VAT)
Free Delivery!
IVE187
FRONT OUTER FOG LAMP FITS RH OR LH
Suitable for: Iveco Stralis (2002 - 2013). Trakker (2004 - 2013).
Brand: Aftermarket
Our price:
£23.25
£27.90 (Inc. VAT)
Free Delivery!
IVE986
FRONT DOOR LOCKING STRIKER CATCH FITS RH OR LH
Suitable for: Iveco Daily (1999 - 2007).
Brand: Aftermarket
Our price:
£7.65
£9.18 (Inc. VAT)
Free Delivery!
BBP32997
BRAKE PAD SET & FITTING KIT FITS FRONT OR REAR AXLES
Suitable for: DAF CF65 (2001 - 2013). CF75 (2001 - 2013). CF85 (2001 - 2013). LF55 21 Tonne (2001 - 2013). XF95 (2001 - 2005). XF105 (2005 - 2013). XF / XF106 (2013 Onwards). ERF ECL (2003 Onwards). ECS (2003 Onwards). ECT (2003 Onwards). ECX (2003 Onwards). Foden Alpha 2000 (2001 - 2013). 3000 (2001 - 2013). Iveco Eurocargo (1991 - 2015). Eurostar (1992 - 2002). Eurotech (2002 -
2008). Eurotrakker (1993 - 2004). Stralis (2002 - 2013). Supercargo. MAN TGA (2000 - 2007). TGS (2007 - 2013). TGX (2007 - 2013). Mercedes Actros MP1, MP2 & MP3 (1996 - 2013). Actros MP4 (2013 Onwards). Atego I (1998 - 2004). Atego II (2004 - 2013). Atego III (2013 Onwards). Axor MP1 (2002 - 2004). Axor MP2 (2004 - 2013). Econic. Scania 4 Series P & R Cabs (1995 - 2004). 5 Series P & R Cabs (2004 - 2010). 6 Series P & R cabs (2010 - 2017).
Brand: Borg & Beck
Product not available
Please phone us on 0114 2438934 to discuss alternatives
Free Delivery!
BP131-232/2
FRONT SUSPENSION ANTI ROLL STABILSER BAR END EYE BUSH (PAIR)
Suitable for: Iveco Eurocargo (1991 - 2015 & 2015 Onwards). Stralis (2002 - 2013 & 2013 Onwards). Trakker (2004 - 2013 & 2013 Onwards).
Brand: Aftermarket
Our price:
£20.00
£24.00 (Inc. VAT)
Free Delivery!
IVE422
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Bison Parts
Our price:
£10.00
£12.00 (Inc. VAT)
Free Delivery!
IVE423
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Bison Parts
Our price:
£12.00
£14.40 (Inc. VAT)
Free Delivery!
IVE343SAM
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Sampa
Our price:
£16.05
£19.26 (Inc. VAT)
Free Delivery!
AM5313
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Amipart
Our price:
£19.42
£23.30 (Inc. VAT)
Free Delivery!
DT725309
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: DT Spare Parts
Our price:
£18.45
£22.14 (Inc. VAT)
Free Delivery!
DT725101
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: DT Spare Parts
Our price:
£20.55
£24.66 (Inc. VAT)
Free Delivery!
IVE343TL
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Trucklight
Our price:
£12.77
£15.32 (Inc. VAT)
Free Delivery!
IVE343
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Bison Parts
Our price:
£12.00
£14.40 (Inc. VAT)
Free Delivery!
CVN540/208
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Covind
Special order
Please phone us on 0114 2438934 to order
Free Delivery!
IVE422TL
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Trucklight
Our price:
£13.00
£15.60 (Inc. VAT)
Free Delivery!
AM5312
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Amipart
Our price:
£19.42
£23.30 (Inc. VAT)
Free Delivery!
IVE343UC
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Universal Components (UC)
Our price:
£18.13
£21.76 (Inc. VAT)
Free Delivery!
DT725310
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: DT Spare Parts
Our price:
£18.45
£22.14 (Inc. VAT)
Free Delivery!
IVE422SAM
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Sampa
Our price:
£15.33
£18.40 (Inc. VAT)
Free Delivery!
CVN540/209
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Covind
Special order
Please phone us on 0114 2438934 to order
Free Delivery!
IVE423SAM
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Sampa
Our price:
£16.63
£19.96 (Inc. VAT)
Free Delivery!
IVE423TL
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Trucklight
Our price:
£13.00
£15.60 (Inc. VAT)
Free Delivery!
IVE342SAM
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Sampa
Our price:
£16.05
£19.26 (Inc. VAT)
Free Delivery!
IVE342UC
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Universal Components (UC)
Our price:
£18.13
£21.76 (Inc. VAT)
Free Delivery!
CVN540/211
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Covind
Our price:
£24.03
£28.84 (Inc. VAT)
Free Delivery!
J4-IST733
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: J4UK
Our price:
£30.13
£36.16 (Inc. VAT)
Free Delivery!
IVE342
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Bison Parts
Our price:
£12.00
£14.40 (Inc. VAT)
Free Delivery!
CVN540/210
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Covind
Our price:
£24.03
£28.84 (Inc. VAT)
Free Delivery!
J4-IST732
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: J4UK
Our price:
£30.13
£36.16 (Inc. VAT)
Free Delivery!
IVE342TL
AMBER SIDE REPEATER LAMP DRIVER SIDE RH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: Trucklight
Our price:
£12.77
£15.32 (Inc. VAT)
Free Delivery!
DT725100
AMBER SIDE REPEATER LAMP PASSENGER SIDE LH
Suitable for: Iveco Stralis (2002 - 2007). Trakker (2002 - 2007).
Brand: DT Spare Parts
Our price:
£20.55
£24.66 (Inc. VAT)
Free Delivery!
Our price:
£65.00
£78.00 (Inc. VAT)
Free Delivery!
Our price:
£120.00
£144.00 (Inc. VAT)
Free Delivery!
Our price:
£120.00
£144.00 (Inc. VAT)
Free Delivery!
Our price:
£65.00
£78.00 (Inc. VAT)
Free Delivery!
DT490930
BRAKE PAD AXLE SET & FITTING KIT
Suitable for: DAF XF / XF106 (2013 Onwards). Mercedes Atego I (1998 - 2004). Atego II (2004 - 2013). Scania 4 Series P & R cabs (1995 - 2004). T Series (2004 - 2005). DAF CF Series 65, 75, 85, XF 95, 95XF, XF105, DB250 MK11, LF55 Series 21 Tonne, SB2300, SB2305, SB3000, SB4000, SBR3000, XF 95, XF105 Series / DENNIS Enviro 200, 400, 500, Panther, R Series R300, R345, R420, Trident 11 / ERF E Series ECL, ECM, ECS, ECT, ECX Knorr Caliper / FODEN Alpha 2000, 3000 / IVECO Eurocargo 170E / 175E / 176E / 179E / 325E, 180E, Eurorider, Eurostar - with Front & Rear Brake Discs, Eurotech - With Perror Rear Brake, Eurotrakker - With Disc Brake, Stralis, SuperCargo / MAN TGA - Second Steer / Trailing Axle, TGA - With Knorr SN7000 Caliper, TGS - With Knorr SN7000 Caliper, TGX - With Knorr SN7000 Caliper / MERC Actros 1831 - 3357, Actros MP2, Atego 1823 - 2628 22.5 Wheels, Axor 1831 - 3557, Econic Refuse & Specialist Fire chassis, Tourismo, Touro, Travego 0580.
Brand: DT Spare Parts
Our price:
£65.00
£78.00 (Inc. VAT)
Free Delivery!
BP106-057
BRAKE PAD AXLE SET FITTING KIT
Suitable for: DAF XF / XF106 (2013 Onwards). Mercedes Atego I (1998 - 2004). Atego II (2004 - 2013). Scania 4 Series P & R cabs (1995 - 2004). T Series (2004 - 2005). DAF CF Series 65, 75, 85, XF 95, 95XF, XF105, DB250 MK11, LF55 Series 21 Tonne, SB2300, SB2305, SB3000, SB4000, SBR3000, XF 95, XF105 Series / DENNIS Enviro 200, 400, 500, Panther, R Series R300, R345, R420, Trident 11 / ERF E Series ECL, ECM, ECS, ECT, ECX Knorr Caliper / FODEN Alpha 2000, 3000 / IVECO Eurocargo 170E / 175E / 176E / 179E / 325E, 180E, Eurorider, Eurostar - with Front & Rear Brake Discs, Eurotech - With Perror Rear Brake, Eurotrakker - With Disc Brake, Stralis, SuperCargo / MAN TGA - Second Steer / Trailing Axle, TGA - With Knorr SN7000 Caliper, TGS - With Knorr SN7000 Caliper, TGX - With Knorr SN7000 Caliper / MERC Actros 1831 - 3357, Actros MP2, Atego 1823 - 2628 22.5 Wheels, Axor 1831 - 3557, Econic Refuse & Specialist Fire chassis, Tourismo, Touro, Travego 0580.
Brand: Aftermarket
Our price:
£15.00
£18.00 (Inc. VAT)
Free Delivery!
BP106-500
BRAKE PAD AXLE SET & FITTING KIT
Suitable for: DAF XF / XF106 (2013 Onwards). Mercedes Atego I (1998 - 2004). Atego II (2004 - 2013). Scania 4 Series P & R cabs (1995 - 2004). T Series (2004 - 2005). DAF CF Series 65, 75, 85, XF 95, 95XF, XF105, DB250 MK11, LF55 Series 21 Tonne, SB2300, SB2305, SB3000, SB4000, SBR3000, XF 95, XF105 Series / DENNIS Enviro 200, 400, 500, Panther, R Series R300, R345, R420, Trident 11 / ERF E Series ECL, ECM, ECS, ECT, ECX Knorr Caliper / FODEN Alpha 2000, 3000 / IVECO Eurocargo 170E / 175E / 176E / 179E / 325E, 180E, Eurorider, Eurostar - with Front & Rear Brake Discs, Eurotech - With Perror Rear Brake, Eurotrakker - With Disc Brake, Stralis, SuperCargo / MAN TGA - Second Steer / Trailing Axle, TGA - With Knorr SN7000 Caliper, TGS - With Knorr SN7000 Caliper, TGX - With Knorr SN7000 Caliper / MERC Actros 1831 - 3357, Actros MP2, Atego 1823 - 2628 22.5 Wheels, Axor 1831 - 3557, Econic Refuse & Specialist Fire chassis, Tourismo, Touro, Travego 0580.
Brand: Aftermarket
Our price:
£53.00
£63.60 (Inc. VAT)
Free Delivery!
WINWP988
BRAKE PAD AXLE SET & FITTING KIT
Suitable for: DAF XF / XF106 (2013 Onwards). Mercedes Atego I (1998 - 2004). Atego II (2004 - 2013). Scania 4 Series P & R cabs (1995 - 2004). T Series (2004 - 2005). DAF CF Series 65, 75, 85, XF 95, 95XF, XF105, DB250 MK11, LF55 Series 21 Tonne, SB2300, SB2305, SB3000, SB4000, SBR3000, XF 95, XF105 Series / DENNIS Enviro 200, 400, 500, Panther, R Series R300, R345, R420, Trident 11 / ERF E Series ECL, ECM, ECS, ECT, ECX Knorr Caliper / FODEN Alpha 2000, 3000 / IVECO Eurocargo 170E / 175E / 176E / 179E / 325E, 180E, Eurorider, Eurostar - with Front & Rear Brake Discs, Eurotech - With Perror Rear Brake, Eurotrakker - With Disc Brake, Stralis, SuperCargo / MAN TGA - Second Steer / Trailing Axle, TGA - With Knorr SN7000 Caliper, TGS - With Knorr SN7000 Caliper, TGX - With Knorr SN7000 Caliper / MERC Actros 1831 - 3357, Actros MP2, Atego 1823 - 2628 22.5 Wheels, Axor 1831 - 3557, Econic Refuse & Specialist Fire chassis, Tourismo, Touro, Travego 0580.
Brand: Winnard
Our price:
£73.38
£88.06 (Inc. VAT)
Free Delivery!
BP106-500-UC
BRAKE PAD AXLE SET & FITTING KIT
Suitable for: DAF XF / XF106 (2013 Onwards). Mercedes Atego I (1998 - 2004). Atego II (2004 - 2013). Scania 4 Series P & R cabs (1995 - 2004). T Series (2004 - 2005). DAF CF Series 65, 75, 85, XF 95, 95XF, XF105, DB250 MK11, LF55 Series 21 Tonne, SB2300, SB2305, SB3000, SB4000, SBR3000, XF 95, XF105 Series / DENNIS Enviro 200, 400, 500, Panther, R Series R300, R345, R420, Trident 11 / ERF E Series ECL, ECM, ECS, ECT, ECX Knorr Caliper / FODEN Alpha 2000, 3000 / IVECO Eurocargo 170E / 175E / 176E / 179E / 325E, 180E, Eurorider, Eurostar - with Front & Rear Brake Discs, Eurotech - With Perror Rear Brake, Eurotrakker - With Disc Brake, Stralis, SuperCargo / MAN TGA - Second Steer / Trailing Axle, TGA - With Knorr SN7000 Caliper, TGS - With Knorr SN7000 Caliper, TGX - With Knorr SN7000 Caliper / MERC Actros 1831 - 3357, Actros MP2, Atego 1823 - 2628 22.5 Wheels, Axor 1831 - 3557, Econic Refuse & Specialist Fire chassis, Tourismo, Touro, Travego 0580.
Brand: Universal Components (UC)
Our price:
£53.00
£63.60 (Inc. VAT)
Free Delivery!
BP106-500-3G
BRAKE PAD AXLE SET & FITTING KIT
Suitable for: DAF XF / XF106 (2013 Onwards). Mercedes Atego I (1998 - 2004). Atego II (2004 - 2013). Scania 4 Series P & R cabs (1995 - 2004). T Series (2004 - 2005). DAF CF Series 65, 75, 85, XF 95, 95XF, XF105, DB250 MK11, LF55 Series 21 Tonne, SB2300, SB2305, SB3000, SB4000, SBR3000, XF 95, XF105 Series / DENNIS Enviro 200, 400, 500, Panther, R Series R300, R345, R420, Trident 11 / ERF E Series ECL, ECM, ECS, ECT, ECX Knorr Caliper / FODEN Alpha 2000, 3000 / IVECO Eurocargo 170E / 175E / 176E / 179E / 325E, 180E, Eurorider, Eurostar - with Front & Rear Brake Discs, Eurotech - With Perror Rear Brake, Eurotrakker - With Disc Brake, Stralis, SuperCargo / MAN TGA - Second Steer / Trailing Axle, TGA - With Knorr SN7000 Caliper, TGS - With Knorr SN7000 Caliper, TGX - With Knorr SN7000 Caliper / MERC Actros 1831 - 3357, Actros MP2, Atego 1823 - 2628 22.5 Wheels, Axor 1831 - 3557, Econic Refuse & Specialist Fire chassis, Tourismo, Touro, Travego 0580.
Brand: 3G Truck & Trailer
Our price:
£58.00
£69.60 (Inc. VAT)
Free Delivery!
FE16666
BRAKE PAD AXLE SET & FITTING KIT
Suitable for: DAF XF / XF106 (2013 Onwards). Mercedes Atego I (1998 - 2004). Atego II (2004 - 2013). Scania 4 Series P & R cabs (1995 - 2004). T Series (2004 - 2005). DAF CF Series 65, 75, 85, XF 95, 95XF, XF105, DB250 MK11, LF55 Series 21 Tonne, SB2300, SB2305, SB3000, SB4000, SBR3000, XF 95, XF105 Series / DENNIS Enviro 200, 400, 500, Panther, R Series R300, R345, R420, Trident 11 / ERF E Series ECL, ECM, ECS, ECT, ECX Knorr Caliper / FODEN Alpha 2000, 3000 / IVECO Eurocargo 170E / 175E / 176E / 179E / 325E, 180E, Eurorider, Eurostar - with Front & Rear Brake Discs, Eurotech - With Perror Rear Brake, Eurotrakker - With Disc Brake, Stralis, SuperCargo / MAN TGA - Second Steer / Trailing Axle, TGA - With Knorr SN7000 Caliper, TGS - With Knorr SN7000 Caliper, TGX - With Knorr SN7000 Caliper / MERC Actros 1831 - 3357, Actros MP2, Atego 1823 - 2628 22.5 Wheels, Axor 1831 - 3557, Econic Refuse & Specialist Fire chassis, Tourismo, Touro, Travego 0580.
Brand: Febi
Our price:
£53.00
£63.60 (Inc. VAT)
Free Delivery!
SA2D0812
UPPER STEPWING PASSENGER SIDE LH
Suitable for: Iveco Stralis AD & AT (2001 - 2013 & 2013 Onwards).
Brand: Siegel Automotive
Our price:
£124.39
£149.27 (Inc. VAT)