4" Everyday Castor (PAIR) Sale! This product is eligible for VAT relief. Please choose your appropriate cost. Do I Qualify? VAT Exempt £67.20 Including VAT £67.20 VAT Exempt VAT Exempt Including VAT Qty. You have selected a VAT exempt option. Note that you will need to complete a VAT Relief Declaration form prior to checking out. Add to Cart This item is currently on backorder but you can still purchase it now and we'll ship as soon as more become available. Description 4" replacement castor for wheelchairs.