Does anyone know if there is a difference between the part codes listed by B&C for this (ALS3E0157F and ALS3E0158F) for approx �140 inc VAT, as opposed to the ‘Seriously Lotus’ listed parts - A127E6002F and A127E6003F for �75 in VAT?
Seriously Lotus one linky
Check out this
It would seem they are the same parts
17801-03010 is the Toyota part number for the filter, around �14 as opposed to near �50 from Lotus 
Neil.
Recently bought mine from B+C. the 2 last codes are the correct items(…02f +…03F) �20 + �38 +vat
nice one, cheers