Stock: In Stock
Model: CH30003
UPC: 6009515823351
12-Piece Wood Carving Chisel Set in Leather Pouch
Overall chisel length: 200mm
Blade Hardness: 57 - 63 HRC
Classification: Standard (Yellow)
This comprehensive 12-Piece Wood Carving Chisel Set offers an expanded selection of tools for the serious
woodworker, providing twice the versatility of a standard kit. It is designed to equip both professional carvers and
ambitious hobbyists with a wide array of profiles needed for advanced detailing, sculpting, and intricate re..
R 1,214.46
Ex VAT:R 1,056.05
Stock: In Stock
Model: CH30004
UPC: 6009515844899
Tork Craft Wood Chisel Set — 140 mm Blade, 3-Piece (13 / 19 / 25 mm) with PVC Handles
A robust 3-piece wood chisel set featuring 140 mm blades in 13, 19, and 25 mm widths, each with a durable PVC handle. Ideal for general woodwork — chopping, paring, mortising, trimming and joinery. Balanced for strength and control in shaping, smoothing and fitting tasks.....
R 367.66
Ex VAT:R 319.70
Stock: In Stock
Model: CH30005
UPC: 6009515844905
2-Piece Wood Chisel Set with PVC Handle
Overall chisel length: 180mm
Blade length: 100mm
Blade width: 12mm, 19mm
Classification: Standard (Yellow)
This reliable 2-Piece Wood Chisel Set is an essential purchase for any well-stocked toolbox, providing two of the
most frequently required blade sizes: 12mm and 19mm. This set is perfectly suited for a wide range of tasks, from
precise joinery and mortise cleanup to general demolition and material removal.
Durabil..
R 174.00
Ex VAT:R 151.30
Stock: In Stock
Model: CH40006
UPC: 6009515853464
Tork Craft Wood Chisel — 6 mm Blade
A precision hand chisel for detailed work in wood. The 6 mm blade is ideal for trimming small wood joints, delicate carving, cleaning out tight mortises or dovetails. Built for craftspeople needing fine control in joinery and cabinetry.....
R 95.05
Ex VAT:R 82.65
Stock: In Stock
Model: CH40008
UPC: 6009515853471
Tork Craft Wood Chisel — 8 mm Blade
A precision hand chisel for detailed work in wood. The 8 mm blade is ideal for trimming small wood joints, delicate carving, cleaning out tight mortises or dovetails. Built for craftspeople needing fine control in joinery and cabinetry.....
R 96.83
Ex VAT:R 84.20
Stock: In Stock
Model: CH40010
UPC: 6009515853488
Tork Craft Wood Chisel — 10 mm Blade
A dependable mid-size chisel for general woodworking. The 10 mm blade balances reach and control, making it ideal for paring, fitting tenons, cleaning out joints, and detailed trimming in cabinetry and furniture work.....
R 98.61
Ex VAT:R 85.75
Stock: In Stock
Model: CH40012
UPC: 6009515853495
Tork Craft Wood Chisel — 12 mm Blade
A dependable mid-size chisel for general woodworking. The 12 mm blade balances reach and control, making it ideal for paring, fitting tenons, cleaning out joints, and detailed trimming in cabinetry and furniture work.....
R 100.51
Ex VAT:R 87.40
Stock: In Stock
Model: CH40014
UPC: 6009515853501
Tork Craft Wood Chisel — 14 mm Blade
A dependable mid-size chisel for general woodworking. The 14 mm blade balances reach and control, making it ideal for paring, fitting tenons, cleaning out joints, and detailed trimming in cabinetry and furniture work.....
R 102.29
Ex VAT:R 88.95
Stock: In Stock
Model: CH40016
UPC: 6009515853518
Tork Craft Wood Chisel — 16 mm Blade
A solid mid-size chisel built for joinery and general woodworking. The 16 mm blade offers a good balance between reach and control, suitable for trimming, paring tenons, cleaning grooves and mortises, and adjusting fit in door frames or panels.....
R 101.26
Ex VAT:R 88.05
Stock: In Stock
Model: CH40019
UPC: 6009515853525
Tork Craft Wood Chisel — 19 mm Blade
A robust general-purpose chisel. The 19 mm blade offers firm control while removing stock efficiently — well suited for joinery, mortising, trimming falls, and finishing tasks.....
R 103.04
Ex VAT:R 89.60
Stock: In Stock
Model: CH40022
UPC: 6009515853532
Tork Craft Wood Chisel — 22 mm Blade
A dependable, slightly wider chisel for confident stock removal with clean control. The 22 mm blade excels at trimming tenons and housings, cleaning grooves and rebates, and general fitting in cabinetry and site carpentry.....
R 109.60
Ex VAT:R 95.30
Stock: In Stock Soon
Model: CH40025
UPC: 6009515853549
Tork Craft Wood Chisel — 25 mm Blade
A robust wide chisel for when you need to move material confidently. The 25 mm blade excels at flattening surfaces, trimming edges, cleaning out panels and rebates, and making adjustments across larger woodwork planes or joinery faces.....
R 111.49
Ex VAT:R 96.95
New Expected Date :
- 15/07/2026
Stock: In Stock
Model: CH40028
UPC: 6009515853556
Tork Craft Wood Chisel — 28 mm Blade
A heavyweight chisel for larger trimming and flattening tasks. The 28 mm blade provides significant reach and coverage — ideal for adjusting panels, flattening surfaces, cleaning wide rebates, and other heavier woodworking duties.....
R 116.96
Ex VAT:R 101.70
Stock: In Stock
Model: CH40030
UPC: 6009515853563
Tork Craft Wood Chisel — 30 mm Blade
A robust wide chisel for serious stock removal and finish trimming. The 30 mm blade offers excellent coverage — ideal for flattening, trimming large panels, cleaning rebates, and smoothing surfaces in furniture or carpentry tasks.....
R 122.42
Ex VAT:R 106.45
Stock: In Stock
Model: CH40032
UPC: 6009515853570
Tork Craft Wood Chisel — 32 mm Blade
A wide, assertive chisel for larger flattening and trimming tasks. The 32 mm blade gives you solid control while you remove material efficiently — great for cleaning rebates, smoothing panels, and adjusting large surfaces in joinery or carpentry settings.....
R 127.82
Ex VAT:R 111.15
Stock: In Stock
Model: CH40038
UPC: 6009515853587
Tork Craft Wood Chisel — 38 mm Blade
An aggressive and wide chisel for serious removal and large surface finishing. The 38 mm blade is ideal for trimming wide rebates, flattening surfaces, working large panels, and other heavy woodworking tasks where coverage and control matter.....
R 135.18
Ex VAT:R 117.55
Stock: In Stock
Model: CL CICC3A
UPC: 6009515813444
G-clamp set
Clamps in the set:
(x1) G-clamp with 25mm clamp capacity.
(x1) G-clamp with 50mm clamp capacity.
(x1) G-clamp with 75mm clamp capacity.
Application:
The G-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
The G-clamp is manufactured from carbon steel and has been powder coated.....
R 261.45
Ex VAT:R 227.35
Stock: In Stock
Model: CL CICC3B
UPC: 6009515813451
G-clamp set
Clamps in the set:
(x1) G-clamp with 50mm clamp capacity.
(x1) G-clamp with 75mm clamp capacity.
(x1) G-clamp with 101mm clamp capacity.
Application:
The G-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
The G-clamp is manufactured from carbon steel and has been powder coated.....
R 406.70
Ex VAT:R 353.65
Stock: In Stock
Model: CL CICC4B
UPC: 6009515826093
C-clamp set
Clamps in the set:
(x2) C-clamp with 25mm clamp capacity.
(x2) C-clamp with 50mm clamp capacity.
Application:
The C-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
The C-clamp is manufactured from carbon steel and has been powder coated.....
R 316.08
Ex VAT:R 274.85
Stock: In Stock
Model: CL FCG120-1000
UPC: 6009515810313
F-type clamp
Clamping
length:
1000mm
Throat: 120mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding piece..
R 746.35
Ex VAT:R 649.00
Stock: In Stock
Model: CL FCG120-1200
UPC: 6009515810320
F-type clamp
Clamping
length:
1200mm
Throat: 120mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding piece..
R 803.85
Ex VAT:R 699.00
Stock: In Stock
Model: CL FCG120-1500
UPC: 6009515810337
F-type clamp
Clamping
length:
1500mm
Throat: 120mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding piece..
R 1,033.85
Ex VAT:R 899.00
Stock: In Stock
Model: CL FCG120-2000
UPC: 6009515810344
F-type clamp
Clamping
length:
2000mm
Throat: 120mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding piece..
R 1,378.85
Ex VAT:R 1,199.00
Stock: In Stock
Model: CL FCG120-300
UPC: 6009515810269
F-type clamp
Clamping
length:
300mm
Throat: 120mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding pieces..
R 458.85
Ex VAT:R 399.00
Stock: In Stock Soon
Model: CL FCG120-400
UPC: 6009515810276
F-type clamp
Clamping
length:
400mm
Throat: 120mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding pieces..
R 516.35
Ex VAT:R 449.00
New Expected Date :
- 15/05/2026
- 15/08/2026
Stock: In Stock
Model: CL FCG120-500
UPC: 6009515810283
F-type clamp
Clamping
length:
500mm
Throat: 120mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding pieces..
R 562.35
Ex VAT:R 489.00
Stock: In Stock
Model: CL FCG120-600
UPC: 6009515810290
F-type clamp
Clamping
length:
600mm
Throat: 120mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding pieces..
R 596.85
Ex VAT:R 519.00
Stock: In Stock
Model: CL FCG120-800
UPC: 6009515810306
F-type clamp
Clamping
length:
800mm
Throat: 120mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding pieces..
R 665.85
Ex VAT:R 579.00
Stock: In Stock
Model: CL FCG50-150
UPC: 6009515810221
F-type clamp
Clamping
length:
150mm
Throat: 50mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding pieces ..
R 136.85
Ex VAT:R 119.00
Stock: In Stock
Model: CL FCG50-200
UPC: 6009515810238
F-type clamp
Clamping
length:
200mm
Throat: 50mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding pieces ..
R 149.50
Ex VAT:R 130.00
Stock: In Stock
Model: CL FCG50-250
UPC: 6009515810245
F-type clamp
Clamping
length:
250mm
Throat: 50mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding pieces ..
R 159.85
Ex VAT:R 139.00
Stock: In Stock
Model: CL FCG50-300
UPC: 6009515810252
F-type clamp
Clamping
length:
300mm
Throat: 50mm
Rail: Steel
Jaws: Malleable cast iron
Spindle: Steel
Handle: Wood
Application:
The F-type clamp is also referred to as a speed clamp. It is similar to a G-clamp
in use, but has a wider throat (opening capacity) and is faster to clamp and to
readjust.
Use in woodworking:
Wood assembly and joinery (screws, glue, biscuits).
Clamping down edging to board material.
Use in metalworking:
Holding pieces ..
R 171.35
Ex VAT:R 149.00
Stock: In Stock
Model: CL HDCC1
UPC: 6009515810351
Heavy duty G-clamp
Clamp capacity: 25mm
The G-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
G-clamps are extremely strong, thanks to the malleable cast iron construction
and the strong threaded spindle.
Application:
Wood working
Manufacturing
Construction
Automotive....
R 61.07
Ex VAT:R 53.10
Stock: In Stock
Model: CL HDCC10
UPC: 6009515810429
Heavy duty G-clamp
Clamp capacity: 250mm
The G-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
G-clamps are extremely strong, thanks to the malleable cast iron construction
and the strong threaded spindle.
Application:
Wood working
Manufacturing
Construction
Automotive....
R 518.42
Ex VAT:R 450.80
Stock: In Stock
Model: CL HDCC12
UPC: 6009515810436
Heavy duty G-clamp
Clamp capacity: 300mm
The G-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
G-clamps are extremely strong, thanks to the malleable cast iron construction
and the strong threaded spindle.
Application:
Wood working
Manufacturing
Construction
Automotive....
R 613.24
Ex VAT:R 533.25
Stock: In Stock
Model: CL HDCC2
UPC: 6009515810368
Heavy duty G-clamp
Clamp capacity: 50mm
The G-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
G-clamps are extremely strong, thanks to the malleable cast iron construction
and the strong threaded spindle.
Application:
Wood working
Manufacturing
Construction
Automotive....
R 88.26
Ex VAT:R 76.75
Stock: In Stock
Model: CL HDCC3
UPC: 6009515810375
Heavy duty G-clamp
Clamp capacity: 75mm
The G-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
G-clamps are extremely strong, thanks to the malleable cast iron construction
and the strong threaded spindle.
Application:
Wood working
Manufacturing
Construction
Automotive....
R 133.40
Ex VAT:R 116.00
Stock: In Stock
Model: CL HDCC4
UPC: 6009515810382
Heavy duty G-clamp
Clamp capacity: 100mm
The G-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
G-clamps are extremely strong, thanks to the malleable cast iron construction
and the strong threaded spindle.
Application:
Wood working
Manufacturing
Construction
Automotive....
R 164.22
Ex VAT:R 142.80
Stock: In Stock
Model: CL HDCC5
UPC: 6009515810399
Heavy duty G-clamp
Clamp capacity: 125mm
The G-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
G-clamps are extremely strong, thanks to the malleable cast iron construction
and the strong threaded spindle.
Application:
Wood working
Manufacturing
Construction
Automotive....
R 191.42
Ex VAT:R 166.45
Stock: In Stock
Model: CL HDCC6
UPC: 6009515810405
Heavy duty G-clamp
Clamp capacity: 150mm
The G-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
G-clamps are extremely strong, thanks to the malleable cast iron construction
and the strong threaded spindle.
Application:
Wood working
Manufacturing
Construction
Automotive....
R 233.22
Ex VAT:R 202.80
Stock: In Stock
Model: CL HDCC6-2
UPC: 6009515844738
Heavy duty G-clamp - Twin Pack
Clamp capacity: 150mm
The G-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
G-clamps are extremely strong, thanks to the malleable cast iron construction
and the strong threaded spindle.
Application:
Wood working
Manufacturing
Construction
Automotive....
R 439.88
Ex VAT:R 382.50
Stock: In Stock
Model: CL HDCC8
UPC: 6009515810412
Heavy duty G-clamp
Clamp capacity: 200mm
The G-clamp is used to secure workpieces to a bench or a template during an
assembly. It can also be used in woodwork projects to glue/join pieces of wood.
G-clamps are extremely strong, thanks to the malleable cast iron construction
and the strong threaded spindle.
Application:
Wood working
Manufacturing
Construction
Automotive....
R 366.33
Ex VAT:R 318.55
Stock: In Stock
Model: CL NCHB12
UPC: 6009515826048
Heavy duty quick clamp - 300mm
Application:
The quick clamp is used for holding workpieces together for drilling, gluing,
sawing and fastening.
How to use the clamp:
The quick clamp can be used entirely by one hand. With a few squeezes of the
trigger, the bottom clamping jaw moves closer to the top. To release the clamp,
push the lever located on the bottom of the handle.
The clamp can be converted into a spreader by undoing the red screw located
on the top jaw and repositio..
R 244.89
Ex VAT:R 212.95
Stock: In Stock
Model: CL NCHB18
UPC: 6009515826055
Heavy duty quick clamp - 450mm
Application:
The quick clamp is used for holding workpieces together for drilling, gluing,
sawing and fastening.
How to use the clamp:
The quick clamp can be used entirely by one hand. With a few squeezes of the
trigger, the bottom clamping jaw moves closer to the top. To release the clamp,
push the lever located on the bottom of the handle.
The clamp can be converted into a spreader by undoing the red screw located
on the top jaw and repositio..
R 271.69
Ex VAT:R 236.25
Stock: In Stock
Model: CL NCHB24
UPC: 6009515826062
Heavy duty quick clamp - 600mm
Application:
The quick clamp is used for holding workpieces together for drilling, gluing,
sawing and fastening.
How to use the clamp:
The quick clamp can be used entirely by one hand. With a few squeezes of the
trigger, the bottom clamping jaw moves closer to the top. To release the clamp,
push the lever located on the bottom of the handle.
The clamp can be converted into a spreader by undoing the red screw located
on the top jaw and repositio..
R 314.99
Ex VAT:R 273.90
Stock: In Stock
Model: CL NCHB36
UPC: 6009515826079
Heavy duty quick clamp - 900mm
Application:
The quick clamp is used for holding workpieces together for drilling, gluing,
sawing and fastening.
How to use the clamp:
The quick clamp can be used entirely by one hand. With a few squeezes of the
trigger, the bottom clamping jaw moves closer to the top. To release the clamp,
push the lever located on the bottom of the handle.
The clamp can be converted into a spreader by undoing the red screw located
on the top jaw and repositio..
R 397.90
Ex VAT:R 346.00
Stock: In Stock
Model: CL NCHB4
UPC: 6009515826024
Heavy duty quick clamp - 100mm
Application:
The quick clamp is used for holding workpieces together for drilling, gluing, sawing
and fastening.
How to use the clamp:
The quick clamp can be used entirely by one hand. With a few squeezes of the
trigger, the bottom clamping jaw moves closer to the top. To release the
clamp, push the lever located on the bottom of the handle.
The clamp can be converted into a spreader by undoing the red screw located
on the top jaw and repositioni..
R 90.56
Ex VAT:R 78.75
Stock: In Stock
Model: CL NCHB6
UPC: 6009515826031
Heavy duty quick clamp - 150mm
Application:
The quick clamp is used for holding workpieces together for drilling, gluing,
sawing and fastening.
How to use the clamp:
The quick clamp can be used entirely by one hand. With a few squeezes of the
trigger, the bottom clamping jaw moves closer to the top. To release the clamp,
push the lever located on the bottom of the handle.
The clamp can be converted into a spreader by undoing the red screw located
on the top jaw and repositio..
R 216.20
Ex VAT:R 188.00
Stock: In Stock
Model: CL NSCHB3
UPC: 6009515825959
Spring clamp
Clamp capacity: 30mm
Clamp length: 75mm
Body material: Nylon
Application:
The spring clamp is manufactured from nylon. The jaws have swivel pads to
clamp irregular shapes and to prevent surface damage when clamping.
It can be used for many holding, joining and setting
applications. The spring-operated jaws hold any material quickly and
efficiently within its clamping capacity.....
R 32.37
Ex VAT:R 28.15
Stock: In Stock
Model: CL NSCHB4
UPC: 6009515825966
Spring clamp
Clamp capacity: 38mm
Clamp length: 100mm
Body material: Nylon
Application:
The spring clamp is manufactured from nylon. The jaws have swivel pads to
clamp irregular shapes and to prevent surface damage when clamping.
It can be used for many holding, joining and setting
applications. The spring-operated jaws hold any material quickly and
efficiently within its clamping capacity.....
R 45.02
Ex VAT:R 39.15