null

Fire Extinguishers

Fire Extinguishers

Fires are categorised into groupings as to how they are caused. Categories spanning a number of ranges help to identify what the cause of fire was but, more importantly how to put it out.

A common misconception is that all fires can be put out using water, this is not the case. With many materials and substances causing a fire, using the right fire extinguisher to put it out means that the spread of flames can be safely reduced or put out altogether.

Offering a range of fire extinguishers to combat all types of fire means that you can be prepared for any eventuality and pick the most suitable extinguisher for you. With foam, powder, mist and water extinguishers available in a range of sizes and different containers, you can select which option would be most ideal for your building.

Where you work and what type of business you have is a huge indicator as to what fire extinguisher would be best for you. If you work in a predominantly office based building, you would need a different extinguisher as to if your building involved manufacturing or cooking for example.

A list of fire categories are below to help you establish which fire extinguisher would be best for you.

  • Class A: are caused by solid, carbon based materials such as wood, textiles and paper and are often known as the easiest to put out. They can be tackled with either water, foam, mist or powder extinguisher.
  • Class B: class B fires are caused by flammable liquids such as diesel, petrol or alcohol and can be combated using foam, mist, powder or CO2 extinguishers.
  • Class C: is the burning of flammable gasses making them dangerous and highly explosive. These should be tackled using powder fire extinguishers.
  • Class D: class D fires are caused by burning metals such as potassium, uranium and lithium. These types of fires can be put out using a powder extinguisher.
  • Class F: are caused by cooking oils and fats, fires such as this are more likely to occur in kitchens and cooking environments. To put out a class F fire, you can use a mist or wet chemical fire extinguisher.
  • Electrical Fires: these can be combated using mist, CO2 or powder extinguishers.


As you can see, there are a large number of fires that can all be started from different materials. Knowing which fire extinguishers are best used in order to prevent the fire spreading any further is paramount to ensure everyone’s safety.

Take a look at the range to select the best fire extinguisher for you.

  •  Firechief ELITE 6 litre Stainless Steel Water Extinguisher

    Firechief ELITE 6 litre Stainless Steel Water Extinguisher

    Firechief

    RRP: £136.60
    £113.99 Inc. VAT
    RRP: £113.83
    £94.99 Ex. VAT
    The Firechief Elite 6 litre water polished extinguisher is ideal for architecturally sensitive environments and design-led interiors. Its polished steel body also makes it a great option for clean room applications where hygiene is paramount. The...
    RRP: £136.60
    £113.99 Inc. VAT
    RRP: £113.83
    £94.99 Ex. VAT
  •  Firechief ELITE 6 kg Stainless Steel Powder Extinguisher

    Firechief ELITE 6 kg Stainless Steel Powder Extinguisher

    Firechief

    RRP: £156.04
    £128.99 Inc. VAT
    RRP: £130.03
    £107.49 Ex. VAT
    The Firechief Elite 6kg powder polished extinguisher is ideal for architecturally sensitive environments and design-led interiors. Its polished steel body gives it the design impact required to be in keeping with prestigious surroundings. The...
    RRP: £156.04
    £128.99 Inc. VAT
    RRP: £130.03
    £107.49 Ex. VAT
  • Firechief 2 kg Powder Fire Extinguisher

    2 kg Powder Fire Extinguisher

    Firechief

    RRP: £65.66
    £50.27 Inc. VAT
    RRP: £54.72
    £41.89 Ex. VAT
    The best choice of extinguisher for a van or small commercial vehicle is the 2kg Dry Powder fire extinguisher in the Firechief XTR range. It is a highly versatile Class A, B and C fire-fighting extinguisher and so can deal with electrical hazards,...
    RRP: £65.66
    £50.27 Inc. VAT
    RRP: £54.72
    £41.89 Ex. VAT
  • Firechief 6 kg Powder Fire Extinguisher

    6 kg Powder Fire Extinguisher

    Firechief

    RRP: £89.68
    £68.87 Inc. VAT
    RRP: £74.73
    £57.39 Ex. VAT
    Another popular extinguisher in the Firechief XTR range is the 6kg Dry Powder extinguisher. It is a highly versatile Class A, B and C fire-fighting medium for most fire risks. In addition to dealing with electrical hazards, flammable liquids and gasses,...
    RRP: £89.68
    £68.87 Inc. VAT
    RRP: £74.73
    £57.39 Ex. VAT
  • Firechief 6 litre Spray Foam Fire Extinguisher

    6 litre Spray Foam Fire Extinguisher

    Firechief

    RRP: £88.55
    £68.03 Inc. VAT
    RRP: £73.79
    £56.69 Ex. VAT
    The Firechief XTR 6 litre foam extinguisher is the most popular foam extinguisher in the range. With the 21A 144B ratings, this extinguisher is ideal for use on wood/paper fire (A class) and also petrol and volatile liquids (B class) as the foam forms a...
    RRP: £88.55
    £68.03 Inc. VAT
    RRP: £73.79
    £56.69 Ex. VAT
  • Firechief 3 litre Spray Foam Fire Extinguisher

    3 litre Spray Foam Fire Extinguisher

    Firechief

    RRP: £80.53
    £61.79 Inc. VAT
    RRP: £67.11
    £51.49 Ex. VAT
    The Firechief XTR 3 litre foam extinguisher carries superior fire ratings of 13A 89B for A class fires (wood and paper etc) and B class fires (flammable liquids). The film forming foam provides a flame smothering seal to prevent re-ignition. Product...
    RRP: £80.53
    £61.79 Inc. VAT
    RRP: £67.11
    £51.49 Ex. VAT
  •  Firechief ELITE 6 litre Stainless Steel Foam Extinguisher

    Firechief ELITE 6 litre Stainless Steel Foam Extinguisher

    Firechief

    RRP: £145.74
    £120.95 Inc. VAT
    RRP: £121.45
    £100.79 Ex. VAT
    If you have a building with design-led interior, why not go for a design-led extinguisher? The highly polished steel body of the Firechief Elite 6 litre foam extinguisher gives it an elite status that is in keeping with prestigious surroundings. The...
    RRP: £145.74
    £120.95 Inc. VAT
    RRP: £121.45
    £100.79 Ex. VAT
  •  Firemax 600g ABC Powder Extinguisher c/w Wire Bracket

    Firemax 600g ABC Powder Extinguisher c/w Wire Bracket

    Firemax

    RRP: £45.07
    £34.43 Inc. VAT
    RRP: £37.56
    £28.69 Ex. VAT
    The Firemax small extinguishers are ideally suited for homes, vehicles or caravans – in fact any area where  a  small  but  powerful  extinguisher  is  needed for reassurance.  This  extinguisher ...
    RRP: £45.07
    £34.43 Inc. VAT
    RRP: £37.56
    £28.69 Ex. VAT
  • Firechief 50 litre Foam Wheeled Extinguisher

    50 litre Foam Wheeled Extinguisher

    Firechief

    RRP: £1,180.00
    £887.03 Inc. VAT
    RRP: £983.33
    £739.19 Ex. VAT
    50 litre Firechief XTR Foam wheeled extinguishers can be used on A and B class fires making them suitable for large warehouses and showrooms, petrol stations and gas storage facilities. These extinguishers are also MED approved. Product Features: EN1866...
    RRP: £1,180.00
    £887.03 Inc. VAT
    RRP: £983.33
    £739.19 Ex. VAT
  • Firechief 50kg Powder Wheeled Fire Extinguisher

    50kg Powder Wheeled Fire Extinguisher

    Firechief

    RRP: £733.12
    £551.87 Inc. VAT
    RRP: £610.93
    £459.89 Ex. VAT
    The Firechief XTR 20kg CO2 wheeled extinguisher is suitable for large industrial risks involving flammable liquids and electrical hazards. Being CO2 it also doesn't harm delicate equipment making it ideal for areas that contain expensive equipment. The...
    RRP: £733.12
    £551.87 Inc. VAT
    RRP: £610.93
    £459.89 Ex. VAT
  • Firechief 12 kg Automatic Dry Powder Extinguisher

    12 kg Automatic Dry Powder Extinguisher

    Firechief

    RRP: £160.61
    £129.11 Inc. VAT
    RRP: £133.84
    £107.59 Ex. VAT
    This 12kg powder automatic fire extinguisher is designed for enclosed areas such as engine/plant rooms etc. It contains dry powder extinguishant which covers most fires involving wood/paper, flammable liquids and electrical fires. The heat-sensitive...
    RRP: £160.61
    £129.11 Inc. VAT
    RRP: £133.84
    £107.59 Ex. VAT
  • Firechief 10 kg Automatic Dry Powder Extinguisher

    10 kg Automatic Dry Powder Extinguisher

    Firechief

    RRP: £135.44
    £110.27 Inc. VAT
    RRP: £112.87
    £91.89 Ex. VAT
    This 10kg powder automatic fire extinguisher is designed for enclosed areas such as engine/plant rooms etc. It contains dry powder extinguishant which covers most fires involving wood/paper, flammable liquids and electrical fires. The heat-sensitive...
    RRP: £135.44
    £110.27 Inc. VAT
    RRP: £112.87
    £91.89 Ex. VAT
  • Firechief 6 kg Automatic Dry Powder Extinguisher

    6 kg Automatic Dry Powder Extinguisher

    Firechief

    RRP: £112.56
    £84.47 Inc. VAT
    RRP: £93.80
    £70.39 Ex. VAT
    This 6kg powder automatic fire extinguisher is designed for enclosed areas such as engine/plant rooms etc. It contains dry powder extinguishant which covers most fires involving wood/paper, flammable liquids and electrical fires. The heat-sensitive glass...
    RRP: £112.56
    £84.47 Inc. VAT
    RRP: £93.80
    £70.39 Ex. VAT
  • Firechief 2 kg Automatic Dry Powder Extinguisher

    2 kg Automatic Dry Powder Extinguisher

    Firechief

    RRP: £83.96
    £62.99 Inc. VAT
    RRP: £69.97
    £52.49 Ex. VAT
    This 2kg powder automatic fire extinguisher is designed for enclosed areas such as engine/plant rooms etc. It contains dry powder extinguishant which covers most fires involving wood/paper, flammable liquids and electrical fires. The heat-sensitive glass...
    RRP: £83.96
    £62.99 Inc. VAT
    RRP: £69.97
    £52.49 Ex. VAT
  • Firechief 1 kg Automatic Dry Powder Extinguisher

    1 kg Automatic Dry Powder Extinguisher

    Firechief

    RRP: £65.09
    £48.83 Inc. VAT
    RRP: £54.24
    £40.69 Ex. VAT
    This 1kg powder automatic fire extinguisher is designed for enclosed areas such as engine/plant rooms etc. It contains dry powder extinguishant which covers most fires involving wood/paper, flammable liquids and electrical fires. The heat-sensitive glass...
    RRP: £65.09
    £48.83 Inc. VAT
    RRP: £54.24
    £40.69 Ex. VAT
  • Firechief 5 kg Steel Alloy CO2 Fire Extinguisher

    5 kg Steel Alloy CO2 Fire Extinguisher

    Firechief

    RRP: £153.74
    £123.95 Inc. VAT
    RRP: £128.12
    £103.29 Ex. VAT
    The Firechief XTR lightweight steel alloy 5kg CO2 is suitable for fires involving flammable liquids and electrical hazards. The carbon dioxide extinguishant is harmless to delicate equipment and materials making the extinguisher ideal for all electrical...
    RRP: £153.74
    £123.95 Inc. VAT
    RRP: £128.12
    £103.29 Ex. VAT
  • Firechief 2 kg Steel Alloy CO2 Fire Extinguisher

    2 kg Steel Alloy CO2 Fire Extinguisher

    Firechief

    RRP: £88.55
    £66.47 Inc. VAT
    RRP: £73.79
    £55.39 Ex. VAT
    The lightweight steel alloy 2kg CO2 extinguisher is used for situations involving flammable liquids and electrical hazards. One of the best selling extinguishers in the Firechief XTR range, the CO2 extinguishant is harmless to delicate equipment making...
    RRP: £88.55
    £66.47 Inc. VAT
    RRP: £73.79
    £55.39 Ex. VAT
  •  Firechief 9L Lith-Ex Extinguisher

    Firechief 9L Lith-Ex Extinguisher

    Firechief

    RRP: £735.50
    £553.67 Inc. VAT
    RRP: £612.92
    £461.39 Ex. VAT
    The first Fire Extinguisher to tackle Lithium ion battery fires such as mobile phones, tablets, laptops, toys, power tools and electric scooters. Designed for use on lithium battery fires up to a battery power rating of 50Wh Compact Lightweight Easy to...
    RRP: £735.50
    £553.67 Inc. VAT
    RRP: £612.92
    £461.39 Ex. VAT
  •  Firechief 6L Lith-Ex Extinguisher

    Firechief 6L Lith-Ex Extinguisher

    Firechief

    RRP: £553.60
    £402.47 Inc. VAT
    RRP: £461.33
    £335.39 Ex. VAT
    The first Fire Extinguisher to tackle Lithium ion battery fires such as mobile phones, tablets, laptops, toys, power tools and electric scooters. Designed for use on lithium battery fires up to a battery power rating of 50Wh Compact Lightweight Easy to...
    RRP: £553.60
    £402.47 Inc. VAT
    RRP: £461.33
    £335.39 Ex. VAT
  •  Firechief 2L Lith-Ex Extinguisher

    Firechief 2L Lith-Ex Extinguisher

    Firechief

    RRP: £224.34
    £176.87 Inc. VAT
    RRP: £186.95
    £147.39 Ex. VAT
    The first Fire Extinguisher to tackle Lithium ion battery fires such as mobile phones, tablets, laptops, toys, power tools and electric scooters. Designed for use on lithium battery fires up to a battery power rating of 50Wh Compact Lightweight Easy to...
    RRP: £224.34
    £176.87 Inc. VAT
    RRP: £186.95
    £147.39 Ex. VAT
  •  Firechief 1L Lith-Ex Extinguisher

    Firechief 1L Lith-Ex Extinguisher

    Firechief

    RRP: £148.74
    £120.23 Inc. VAT
    RRP: £123.95
    £100.19 Ex. VAT
    The first Fire Extinguisher to tackle Lithium ion battery fires such as mobile phones, tablets, laptops, toys, power tools and electric scooters. Designed for use on lithium battery fires up to a battery power rating of 50Wh Compact Lightweight Easy to...
    RRP: £148.74
    £120.23 Inc. VAT
    RRP: £123.95
    £100.19 Ex. VAT
  •  Firechief 500ml Lith-Ex Extinguisher

    Firechief 500ml Lith-Ex Extinguisher

    Firechief

    RRP: £76.75
    £57.59 Inc. VAT
    RRP: £63.96
    £47.99 Ex. VAT
    The first Fire Extinguisher to tackle Lithium ion battery fires such as mobile phones, tablets, laptops, toys, power tools and electric scooters. Designed for use on lithium battery fires up to a battery power rating of 50Wh Compact Lightweight Easy to...
    RRP: £76.75
    £57.59 Inc. VAT
    RRP: £63.96
    £47.99 Ex. VAT
  •  Firechief ELITE 9 litre Stainless Steel Foam Extinguisher

    Firechief ELITE 9 litre Stainless Steel Foam Extinguisher

    Firechief

    RRP: £181.20
    £148.43 Inc. VAT
    RRP: £151.00
    £123.69 Ex. VAT
    If you have a building with design-led interior, why not go for a design-led extinguisher? The highly polished steel body of the Firechief Elite 9 litre foam extinguisher gives it an elite status that is in keeping with prestigious surroundings. The...
    RRP: £181.20
    £148.43 Inc. VAT
    RRP: £151.00
    £123.69 Ex. VAT
  •  Firechief ELITE 9 litre Stainless Steel Water Extinguisher

    Firechief ELITE 9 litre Stainless Steel Water Extinguisher

    Firechief

    RRP: £169.76
    £139.55 Inc. VAT
    RRP: £141.47
    £116.29 Ex. VAT
    The Firechief Elite 9 litre water polished extinguisher is ideal for architecturally sensitive environments and design-led interiors. Its polished steel body also makes it a great option for clean room applications where hygiene is paramount. The...
    RRP: £169.76
    £139.55 Inc. VAT
    RRP: £141.47
    £116.29 Ex. VAT
  •  Firechief 2kg CO2 Polished Alloy extinguisher

    Firechief 2kg CO2 Polished Alloy extinguisher

    Firechief

    RRP: £135.44
    £110.27 Inc. VAT
    RRP: £112.87
    £91.89 Ex. VAT
    The 2kg CO2 Polished extinguisher in the Firechief range is just perfect for the prestigious environment. The extinguisher has a highly polished aluminium body giving it maximum design impact. The extinguisher is built to comply with the requirements of...
    RRP: £135.44
    £110.27 Inc. VAT
    RRP: £112.87
    £91.89 Ex. VAT
  • Firechief 6 litre Wet Chemical Extinguisher

    6 litre Wet Chemical Extinguisher

    Firechief

    RRP: £167.47
    £137.75 Inc. VAT
    RRP: £139.56
    £114.79 Ex. VAT
    The Firechief XTR 6 litre Wet Chemical extinguisher is designed for use on Class F fires involving cooking oils and fats. The Wet Chemical rapidly knocks the flames out, cools the burning oil and seals the surface to prevent re-ignition. Independent fire...
    RRP: £167.47
    £137.75 Inc. VAT
    RRP: £139.56
    £114.79 Ex. VAT
  • Firechief 3 litre Wet Chemical Extinguisher

    3 litre Wet Chemical Extinguisher

    Firechief

    RRP: £116.00
    £89.15 Inc. VAT
    RRP: £96.67
    £74.29 Ex. VAT
    The Firechief XTR 3 litre Wet Chemical extinguisher is designed for use on Class F fires involving cooking oils and fats. The Wet Chemical rapidly knocks the flames out, cools the burning oil and seals the surface to prevent re-ignition. Independent fire...
    RRP: £116.00
    £89.15 Inc. VAT
    RRP: £96.67
    £74.29 Ex. VAT
  • Firechief 5 kg CO2 Fire Extinguisher

    5 kg CO2 Fire Extinguisher

    Firechief

    RRP: £190.36
    £155.51 Inc. VAT
    RRP: £158.63
    £129.59 Ex. VAT
    The Firechief XTR aluminium 5kg CO2 is suitable for fires involving flammable liquids and electrical hazards. The carbon dioxide extinguishant is harmless to delicate equipment and materials making the extinguisher ideal for all electrical risks where...
    RRP: £190.36
    £155.51 Inc. VAT
    RRP: £158.63
    £129.59 Ex. VAT
  • Firechief 2 kg CO2 Fire Extinguisher

    2 kg CO2 Fire Extinguisher

    Firechief

    RRP: £111.42
    £85.67 Inc. VAT
    RRP: £92.85
    £71.39 Ex. VAT
    The aluminium 2kg CO2 extinguisher is used for situations involving flammable liquids and electrical hazards. One of the best selling extinguishers in the Firechief XTR range, the CO2 extinguishant is harmless to delicate equipment making it ideal for...
    RRP: £111.42
    £85.67 Inc. VAT
    RRP: £92.85
    £71.39 Ex. VAT
  • Firechief 9 kg Powder Fire Extinguisher

    9 kg Powder Fire Extinguisher

    Firechief

    RRP: £111.88
    £86.03 Inc. VAT
    RRP: £93.23
    £71.69 Ex. VAT
    The 9kg Dry Powder extinguisher from the Firechief range is a popular extinguisher. It's ability to tackle A, B and C class fires makes it ideal for vehicle fires and so it is often paired with a 3kg Dry Powder for use on HGVs where a minimum of 12kg is...
    RRP: £111.88
    £86.03 Inc. VAT
    RRP: £93.23
    £71.69 Ex. VAT
  • Firechief 4 kg Powder Fire Extinguisher

    4 kg Powder Fire Extinguisher

    Firechief

    RRP: £80.53
    £61.79 Inc. VAT
    RRP: £67.11
    £51.49 Ex. VAT
    The 4kg Dry Powder extinguisher in the Firechief XTR range covers Class A, B and C fires making it suitable for most fires involving wood/paper, flammable liquids and electrical fires. It is also effective on vehicle fires. Product Features: Approved to...
    RRP: £80.53
    £61.79 Inc. VAT
    RRP: £67.11
    £51.49 Ex. VAT
  • Firechief 3 kg Powder Fire Extinguisher

    3 kg Powder Fire Extinguisher

    Firechief

    RRP: £77.10
    £59.15 Inc. VAT
    RRP: £64.25
    £49.29 Ex. VAT
    The Firechief XTR 3kg Dry Powder extinguisher can be used on A, B and C class fires making it ideal for vehicle fires. It is often paired with a 9kg Dry Powder for use on HGVs where a minimum of 12kg is required. Product Features: Approved to BS EN3,...
    RRP: £77.10
    £59.15 Inc. VAT
    RRP: £64.25
    £49.29 Ex. VAT
  • Firemax 1 kg Powder Fire Extinguisher

    1 kg Powder Fire Extinguisher

    Firemax

    RRP: £51.94
    £39.71 Inc. VAT
    RRP: £43.28
    £33.09 Ex. VAT
    The 1kg Dry Powder Firechief extinguisher is suitable for class A, B and C fires, meaning it can tackle most fires involving wood/paper, flammable liquids and electrical fires. It is also effective on vehicle fires making it a great extinguisher to have...
    RRP: £51.94
    £39.71 Inc. VAT
    RRP: £43.28
    £33.09 Ex. VAT
  • Firechief 9 litre Spray Foam Fire Extinguisher

    9 litre Spray Foam Fire Extinguisher

    Firechief

    RRP: £109.14
    £81.95 Inc. VAT
    RRP: £90.95
    £68.29 Ex. VAT
    The Firechief XTR 9 litre Foam extinguisher is the largest portable foam extinguisher in the range. This product achieves high fire ratings for both A and B class fires, making it highly effective against ordinary wood/paper fires (A class) and also...
    RRP: £109.14
    £81.95 Inc. VAT
    RRP: £90.95
    £68.29 Ex. VAT
  • Firechief 2 litre Spray Foam Fire Extinguisher

    2 litre Spray Foam Fire Extinguisher

    Firechief

    RRP: £74.82
    £57.35 Inc. VAT
    RRP: £62.35
    £47.79 Ex. VAT
    The 2 litre foam extinguisher is the smallest Foam extinguisher in the XTR range. They are ideal for multi-risk usage where A and B class fires are likely. This product is a good option for a vehicle extinguisher as it covers general wood/paper fires (A...
    RRP: £74.82
    £57.35 Inc. VAT
    RRP: £62.35
    £47.79 Ex. VAT
  • Firemax 1 litre Spray Foam Extinguisher

    1 litre Spray Foam Extinguisher

    Firemax

    RRP: £61.09
    £46.79 Inc. VAT
    RRP: £50.91
    £38.99 Ex. VAT
    This 1 litre Foam extinguisher in the Fire Assist Firechief range is ideal for multi-risk usage where A and B class fires are likely. This product is a good option for a vehicle extinguisher as it covers general wood/paper fires (A class) and also...
    RRP: £61.09
    £46.79 Inc. VAT
    RRP: £50.91
    £38.99 Ex. VAT
  • Firechief 6 litre Ecospray Water Additive Extinguisher

    6 litre Ecospray Water Additive Extinguisher

    Firechief

    RRP: £124.00
    £95.39 Inc. VAT
    RRP: £103.33
    £79.49 Ex. VAT
    The Firechief XTR 6litre Water Additive Extinguisher contains a powerful 'EcoSpray' additive - fluoro free to protect the environment. Designed, developed and tested in the UK for use on A-class fires this product carries the well-known Kitemark, LPCB...
    RRP: £124.00
    £95.39 Inc. VAT
    RRP: £103.33
    £79.49 Ex. VAT
  • Firechief 3 litre Ecospray Water Additive Extinguisher

    3 litre Ecospray Water Additive Extinguisher

    Firechief

    RRP: £88.55
    £68.03 Inc. VAT
    RRP: £73.79
    £56.69 Ex. VAT
    The Firechief XTR 3litre Water Additive Extinguisher contains a powerful 'EcoSpray' additive - fluoro free to protect the environment. Designed, developed and tested in the UK for use on A-class fires this product carries the well-known Kitemark, LPCB...
    RRP: £88.55
    £68.03 Inc. VAT
    RRP: £73.79
    £56.69 Ex. VAT
  • Firechief 9 litre Jet Water Fire Extinguisher

    9 litre Jet Water Fire Extinguisher

    Firechief

    RRP: £102.28
    £78.59 Inc. VAT
    RRP: £85.23
    £65.49 Ex. VAT
    The Firechief XTR 9litre Water Extinguisher is widely recognised and trusted by resellers and end users alike. Designed, developed and tested in the UK for use on A-class fires, this product carries the well-known Kitemark, LPCB and MED certification...
    RRP: £102.28
    £78.59 Inc. VAT
    RRP: £85.23
    £65.49 Ex. VAT