This is the Rare Fire Tanker Water Truck from Matchbox. 

Collectors Note: This is rare because there were only two versions of this casting ever produced (casting 54N) before it was modified to remove the hose. The modified casting is 54-O). This was the first edition released 20+ years ago in 2002.

If you collect Tanker Trucks, Vehicles, or Matchbox this is a wonderful additional for your collection.