874. Territorial extent of the Value Added Tax Act 1994.

Value added tax (VAT) is chargeable in Northern Ireland as part of the United Kingdom1. For the purposes of the constitution of Northern Ireland, VAT is an excepted matter, control of which cannot be transferred to Northern Ireland2.

The Isle of Man, which is not for these purposes a part of the United Kingdom, introduced VAT into the island by an Act of Tynwald3. By the Isle of Man Act 1979, provision was made4 so that Her Majesty may by Order in Council make provision for securing that tax is charged under the Value Added Tax Act 1994