Lever Handles on Rose
These handles have no backplate, just a neat circular plate covering the area of the door where the hole for the handle spindle is. These are becoming a popular choice in modern homes and offices due to their stylish appearance.
ARKLES lever handles on rose, zinc alloy
• Pair of lever handles on round rose• Designed for interior doors • Grub screw fixing on 8 mm squar..
Prices From: £9.77 + VAT
CROPSTON lever handles on rose
• Pair of lever handles on rose• Designed for interior doors• Grub screw fixing on 8 mm square split..
Prices From: £7.63 + VAT
DRAYTON lever handles on rose
• Pair of lever handles on rose• Designed for interior doors• Grub screw fixing on 8 mm square split..
Prices From: £5.87 + VAT
HL06 Lever handle set
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt though fixings..
Prices From: £11.79 + VAT
HL09 Lever handle set, stainless steel, standard keyway escutcheon
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £22.98 + VAT
Lever handle accessories with round roses, euro profile cylinder escutcheon
• Euro profile cylinder escutcheon• Zinc alloy• Fixing materials included• Note: ±3 mm tolerance on ..
Prices From: £3.17 + VAT
Lever handle accessories with round roses, standard keyway escutcheon
• Standard keyway escutcheon• Zinc alloy• Fixing materials included• Note: ±3 mm tolerance on dimens..
Prices From: £3.16 + VAT
Lever handle accessories with round roses, WC/emergency release and inside turn
• WC/emergency release and inside turn• To suit doors up to 35 mm thick• 5 mm square spindle include..
Prices From: £3.99 + VAT
Lever handle accessories with square profile roses
• Euro profile cylinder escutcheon• Zinc alloy• ± 3 mm tolerance on dimensions• Fixing Materials inc..
Prices From: £3.65 + VAT
Lever handle accessories with square profile roses, standard keyway escutcheon
• Standard keyway escutcheon• Zinc alloy• Fixing materials included• Note: ±3 mm tolerance on dimens..
Prices From: £1.92 + VAT
Lever handle accessories with square profile roses, WC/emergency release and inside turn
• Square WC/emergency release and inside turn• To suit doors up to 35 mm thick• 5 mm square spindle ..
Prices From: £4.47 + VAT
PITSFORD lever handles on rose
• Pair of lever handles on rose• Designed for internal doors• Grub screw fixing on 8 mm square split..
Prices From: £8.53 + VAT
SYWELL lever handles on rose
• Pair of lever handles on rose• Designed for interior doors• Grub screw fixing on 8 mm square split..
Prices From: £6.25 + VAT
THORNTON lever handles on square rose
• Pair of lever handles on square rose• Designed for internal doors• Grub screw fixing on 8 mm squar..
Prices From: £9.15 + VAT
VARTHEN lever handles on rose, zinc alloy
• Pair of lever handles on rose• Designed for interior doors• Grub screw fixing on 8 mm square split..
Prices From: £9.23 + VAT
ANNAPURNA Ø 19 mm lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses• Unsprung..
Prices From: £170.00 + VAT
D section lever handles, grade 316 stainless steel
• Pair of lever handles on roses• Grub screw fixing on 8 mm spindle• Unsprung, for use on heavy duty..
Prices From: £94.16 + VAT
DESPINA lever handles on rose, zinc alloy
• Pair of lever handles on round rose• Designed for interior doors • Grub screw fixing on 8 mm squar..
Prices From: £30.12 + VAT
DUNE lever handles, brass
• Pair of lever handles on roses• Grub screw fixing on 8 mm spindle• Unsprung, for use on heavy duty..
Prices From: £181.34 + VAT
ELARA lever handles on rose, zinc alloy
• Pair of lever handles on round rose• Designed for interior doors • Grub screw fixing on 8 mm squar..
Prices From: £28.30 + VAT
Flat section lever handles, grade 316 stainless steel
• Pair of lever handles on roses• Grub screw fixing on 8 mm spindle• Unsprung, for use on heavy duty..
Prices From: £92.11 + VAT
FOSIL lever handles on rose, zinc alloy
• Pair of lever handles on round rose• Designed for interior doors • Grub screw fixing on 8 mm squar..
Prices From: £31.60 + VAT
HL09 Lever handle set, stainless steel, WC release and inside turn
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £27.90 + VAT
IRIS lever handles on rose, zinc alloy
• Pair of lever handles on round rose• Designed for interior doors • Grub screw fixing on 8 mm squar..
Prices From: £31.38 + VAT
LUCINA lever handles on rose, zinc alloy
• Pair of lever handles on round rose• Designed for interior doors • Grub screw fixing on 8 mm squar..
Prices From: £35.92 + VAT
MIMAS lever handles on rose, zinc alloy
• Pair of lever handles on round rose• Designed for interior doors • Grub screw fixing on 8 mm squar..
Prices From: £30.46 + VAT
OLTON lever handles on rose, zinc alloy
• Pair of lever handles on rose• Designed for interior doors• Grub screw fixing on 8 mm square split..
Prices From: £9.65 + VAT
Soft touch lever handles, grade 316 stainless steel
• Pair of lever handles on roses• Grub screw fixing on 8 mm spindle• Unsprung, for use on heavy duty..
Prices From: £176.80 + VAT
Startec CORFU lever handles, grade 304 stainless steel
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with heavy dut..
Prices From: £27.06 + VAT
Startec DION lever handles, zinc alloy
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with standard ..
Prices From: £29.53 + VAT
Startec DORINA lever handles, grade 304 stainless steel
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with standard ..
Prices From: £35.75 + VAT
Startec DUKE lever handles, grade 304 stainless steel
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with heavy dut..
Prices From: £38.42 + VAT
Startec DUO lever handles, grade 304 stainless steel
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with heavy dut..
Prices From: £26.57 + VAT
Startec GINO lever handles, grade 304 stainless steel
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with standard ..
Prices From: £16.51 + VAT
Startec GISELA lever handles, grade 304 stainless steel
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with standard ..
Prices From: £25.64 + VAT
Startec IFNI lever handle, grade 304 stainless steel
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with heavy dut..
Prices From: £39.83 + VAT
Startec JADE lever handles, grade 304 stainless steel
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with standard ..
Prices From: £16.51 + VAT
Startec NAPA lever handles, zinc alloy
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with standard ..
Prices From: £29.53 + VAT
Startec PIPO lever handles, grade 304 stainless steel
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with standard ..
Prices From: £13.62 + VAT
Startec SELMA lever handles, grade 304 stainless steel
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with heavy dut..
Prices From: £38.42 + VAT
Startec SIENNA lever handles, zinc alloy
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with standard ..
Prices From: £25.53 + VAT
Startec SPACE lever handles, grade 304 stainless steel
• Pair of lever handles and roses• Grub screw fixing on 8 mm spindle• Sprung, for use with standard ..
Prices From: £22.74 + VAT
Startec URBAN lever handles, zinc alloy
• Pair of lever handles and "euro-fix" roses• Grub screw fixing on 8 mm spindle• Sprung, for use wit..
Prices From: £66.13 + VAT
Startec VOLA lever handles, zinc alloy
• Pair of lever handles and "euro-fix" roses• Grub screw fixing on 8 mm spindle• Sprung, for use wit..
Prices From: £66.13 + VAT
TWIST lever handles, grade 316 stainless steel
• Pair of lever handles on roses• Grub screw fixing on 8 mm spindle• Unsprung, for use on heavy duty..
Prices From: £176.80 + VAT
WELFORD lever handles on rose, zinc alloy
• Pair of lever handles on rose• Designed for interior doors• Grub screw fixing on 8 mm square split..
Prices From: £9.08 + VAT
TIANA II Ø 19 mm safety lever handles, sprung
• Pair of lever handles with concealed fixing roses• Grub screw fixing on 8 mm square spindle• Sprun..
Prices From: £10.93 + VAT
FSB 1176 lever handles
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses (order se..
Prices From: £35.63 + VAT
HERAM I Ø 19 mm bow shaped lever handles, unsprung
• Pair of lever handles with concealed fixing roses• Grub screw fixing on 8 mm square spindle• Unspr..
Prices From: £19.51 + VAT
EIGER oval section lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses• Unsprung..
Prices From: £103.97 + VAT
RUSHMORE Ø 19 mm section lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses• Unsprung..
Prices From: £55.06 + VAT
SNOWDON round section lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses• Unsprung..
Prices From: £26.68 + VAT
BEN NEVIS round section lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses• Unsprung..
Prices From: £24.31 + VAT
FSB 1021 lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses (order se..
Prices From: £211.68 + VAT
FSB 1076 lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses (order se..
Prices From: £143.19 + VAT
FSB 1114 lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses (order se..
Prices From: £0.02 + VAT
FSB 1126 lever handles, unsprung
• Design: Miguel Mila• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed f..
Prices From: £212.21 + VAT
FSB 1147 lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses (order se..
Prices From: £110.95 + VAT
FSB 1173 lever handles
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses (order se..
Prices From: £0.02 + VAT
ANNAPURNA Ø 19 mm lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses• Unsprung..
Prices From: £89.85 + VAT
Ø 19 mm straight lever handles, sprung
• Pair of lever handles• Grub screw fixing on 8 mm special square spindle• Pair of concealed fixing ..
Prices From: £29.85 + VAT
FSB 1023 lever handles, unsprung
• Design: Johannes Potente• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concea..
Prices From: £110.95 + VAT
FSB 1057 lever handles, unsprung
• Design: Jan Roth• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixi..
Prices From: £151.10 + VAT
FSB 1075 lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses (order se..
Prices From: £124.83 + VAT
FSB 1146 lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses (order se..
Prices From: £143.19 + VAT
FSB 1171 lever handles
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses (order se..
Prices From: £144.61 + VAT
FSB 1021 lever handles
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses (order se..
Prices From: £74.64 + VAT
SAN LORENZO lever handles, sprung
• Pair of lever handles on concealed fixing roses• Grub screw fixing on 8 mm spindle• Sprung, for us..
Prices From: £14.73 + VAT
ALMANZOR lever handles, sprung
• Pair of lever handles on concealed fixing roses• Grub screw fixing on 8 mm spindle• Sprung, for us..
Prices From: £15.86 + VAT
Antique iron traditional lever handles
• Pair of lever handles on face fixing diamond backplates• 8 mm square Pitts spindle• Sprung, for us..
Prices From: £44.35 + VAT
FSB door knob 0829
• Single knob (2 pcs required for set)• Grub screw fixing on 8 mm square spindle (order spindle sepa..
Prices From: £7.39 + VAT
Ø 20/22 mm lever handles, sprung
• Pair of lever handles on concealed fixing roses• Grub screw fixing on 8 mm spindle• Sprung for use..
Prices From: £10.52 + VAT
CHAMP shaped lever handles, sprung
• Pair of lever handles• Grub screw fixing on 8 mm high-grade alloy steel spindle• Pair of concealed..
Prices From: £43.47 + VAT
TESSA shaped lever handles, sprung
• Pair of lever handles• Grub screw fixing on 8 mm high-grade alloy steel spindle• Pair of concealed..
Prices From: £42.02 + VAT
Artitec 'Chase' Sprung DDA Lever Handles on Rose
• Pair of lever handles• Grub screw fixing on 8 mm high-grade alloy steel spindle• Pair of concealed..
Prices From: £40.33 + VAT
BODA shaped lever handles, sprung
• Pair of lever handles• Grub screw fixing on 8 mm high-grade alloy steel spindle• Pair of concealed..
Prices From: £40.33 + VAT
Traditional lever handles, sprung
• Pair of lever handles on face fixing roses• Plain 8 mm spindle• Sprung, for use with standard duty..
Prices From: £113.22 + VAT
SHUTTLE lever handles, sprung
• Pair of lever handles on concealed fixing roses• Grub screw fixing on 8 mm square spindle• Sprung,..
Prices From: £15.72 + VAT
ANIKA lever handle, sprung
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £28.86 + VAT
LUBI lever handles, sprung
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £31.04 + VAT
VIVA straight lever handles, sprung
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixin..
Prices From: £21.46 + VAT
WING lever handles, sprung
• Pair of lever handles and roses• Sprung , for use with standard duty followers• Bolt through fixin..
Prices From: £19.76 + VAT
LITA lever handles, sprung
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £11.12 + VAT
STEALTH lever handles, sprung
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £41.75 + VAT
TIRZA lever handles, sprung
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £22.80 + VAT
TEC lever handles, sprung
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £23.06 + VAT
METRO lever handles, sprung
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £23.06 + VAT
VOGUE lever handles, sprung
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £33.14 + VAT
Lever handle and indicator set
• Unhanded• Large safety pattern lever handle• Emergency release indicator• Bolt through Fixings inc..
Prices From: £13.24 + VAT
Door handle set
• Consists of:- 1x Pair of door handles with spindle- 1x Pair of handle rosettes- 1x Pair of cylind..
Prices From: £39.98 + VAT
Lever handle set with WC thumbturn set
• 1 pair of spring assisted lever handles with rosettes• 1 x 8 x 120 mm steel spindle for door thick..
Prices From: £110.39 + VAT
FSB 1144 lever handle, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses (order se..
Prices From: £153.91 + VAT
Fixed spindle, for rose set
• One-sided installation on blind door• 8 mm on plate• Compatible with StarTec lever handles on roun..
Prices From: £5.66 + VAT
FSB 1020 Lever handle set
• Designer: Johannes Potente• Unsprung, for use with heavy duty followers • To suit door 42-46 mm th..
Prices From: £66.59 + VAT
HL17 Square fixed knob
• SIngle fixed knob on rose• With 8 mm threaded spindle, to suit door thickness 38-65 mm• Non operab..
Prices From: £10.37 + VAT
HL18 Round fixed knob
• SIngle fixed knob on rose• With 8 mm threaded spindle, to suit door thickness 38-65 mm• Non operab..
Prices From: £8.78 + VAT
HL01 Lever handle set, stainless steel, euro profile escutcheon
• Pair of lever handles and roses with escutcheon included• Sprung, for use with standard duty follo..
Prices From: £10.73 + VAT
HL02 Lever handle set, stainless steel, euro profile escutcheon
• Pair of lever handles and roses with escutcheon included• Sprung, for use with standard duty follo..
Prices From: £10.25 + VAT
HL03 Lever handle set, sainless steel, euro profile escutcheon
• Pair of lever handles and roses with escutcheon included• Sprung, for use with standard duty follo..
Prices From: £10.22 + VAT
HL04 Rounded Lever Handles on Rose with Euro Escutcheons
These lever handles are supplied as a pair, and come with euro profile escutcheons as standard. Bol..
Prices From: £10.53 + VAT
HL10 Lever handle set, stainless steel, euro profile escutcheon
• Pair of lever handles and roses with escutcheon included• Sprung, for use with standard duty follo..
Prices From: £17.53 + VAT
HL15 Lever handle set, stainless steel, euro profile escutcheon
• Pair of lever handles and roses with escutcheon set included• Sprung, for use with standard duty f..
Prices From: £21.99 + VAT
HL05 Lever handle set, Euro profile escutcheon
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt though fixings..
Prices From: £11.13 + VAT
HL08 Lever handle set
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt though fixings..
Prices From: £26.38 + VAT
HL09 Lever handle set
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt though fixings..
Prices From: £22.98 + VAT
PALADIUM shaped lever handles, sprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of patented ‘euro-fix’ sprung conce..
Prices From: £32.83 + VAT
SELINA shaped lever handles, sprung
• Pair of lever handles• Pair of patented ‘euro-fix’ sprung concealed fixing, bolt through roses• Sp..
Prices From: £42.67 + VAT
SIERRA NEVADA Ø 19 mm lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses• Unsprung..
Prices From: £75.83 + VAT
PYRENEAN Ø 19 mm lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses• Unsprung..
Prices From: £27.83 + VAT
MONTSERRAT Ø 19 mm lever handles, unsprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses• Unsprung..
Prices From: £72.07 + VAT
FSB 1119 lever handles, unsprung
• Design: Hartmut Weise• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed..
Prices From: £186.45 + VAT
FAME shaped lever handles, sprung
• Pair of lever handles• Grub screw fixing on 8 mm high-grade alloy steel spindle• Pair of concealed..
Prices From: £50.45 + VAT
HL01 Lever handle set, stainless steel, Standard keyway escutcheon
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £11.16 + VAT
HL02 Lever handle set, stainless steel, Standard keyway escutcheon
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £12.15 + VAT
HL03 Lever handle set, stainless steel, standard keyway escutcheon
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £12.66 + VAT
HL04 Lever handle set, stainless steel, standard keyway escutcheon
• Pair of lever handles and roses• Sprung , for use with standard duty followers• Bolt through fixin..
Prices From: £11.27 + VAT
HL06 Lever handle set, stainless steel, standard keyway escutcheon
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £11.79 + VAT
HL05 Lever handle set, stainless steel, standard keyway escutcheon
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £11.13 + VAT
HL08 Lever handle set, stainless steel, standard keyway escutcheon
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £26.38 + VAT
HL10 Lever handle set, stainless steel, standard keyway escutcheon
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £17.53 + VAT
HL01 Lever handle set, stainless steel, WC release and inside turn
• Pair of lever handles and roses • Sprung, for use with standard duty followers• Bolt through fixin..
Prices From: £15.41 + VAT
HL02 Lever handle set, stainless steel, WC release and inside turn
• Pair of lever handles and roses• Sprung, for use with standard duty followers • Bolt through fixin..
Prices From: £17.53 + VAT
HL03 Lever handle set, stainless steel, WC release and inside turn
• Pair of lever handles and roses• Sprung , for use with standard duty followers• Bolt through fixin..
Prices From: £14.34 + VAT
HL04 Lever handle set, stainless steel, WC release and inside turn
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixin..
Prices From: £14.12 + VAT
HL06 Lever handle set, stainless steel, WC release and inside turn
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £16.43 + VAT
HL05 Lever handle set, stainless steel, WC release and inside turn
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £15.54 + VAT
HL08 Lever handle set, stainless steel, WC release and inside turn
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £30.83 + VAT
HL10 Lever handle set, stainless steel, WC release and inside turn
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £22.41 + VAT
HL15 Lever handle set, stainless steel, WC release and inside turn
• Pair of lever handles and roses• Sprung, for use with standard duty followers• Bolt through fixing..
Prices From: £26.67 + VAT
APPALACHIAN Ø 19 mm lever handles, sprung
• Pair of lever handles• Grub screw fixing on 8 mm spindle• Pair of concealed fixing roses• Unsprung..
Prices From: £77.01 + VAT
DONNINGTON lever handles, malleable iron
• Pair of lever handles and square roses• 8 mm spindle• Sprung, for use with heavy duty followers• T..
Prices From: £21.03 + VAT
