VAT for farm machinery has been increased from 0 to 22% level since the accession to the EU. This was a main reason for rise in prices of a set of 34 farm machines which in June 2004 was by 28. 1% higher than a year earlier. https://www.diegojavierfares.com/limited-save-1-64-Lowndes-2010-Triple-Eight-Race-Engineering-Suits-Holden-VE-Commodore-64168-special-save/