DO NOT PURCHASE FROM ESPARE IF IN IRELAND.Ordered part for a clothes dryer. Part arrived damaged as no protective wrapping whatsoever on item.just put loose into a box.VAT paid on purchase.When arrived in Ireland I had to pay an extra 40 euro VAT as company did not declare VAT on purchase. I received refund on part but company refuses to refund VAT I had to pay in Ireland on an item that was received unusable.I have contacted espare numerous time and been told it will be paid in 3 to 5 working days multiple times. Obviously a tax scam on Espares part.