V1.216 Isle of Man

The Isle of Man does not form part of the UK. Nor does it form part of the EU. It is, however, along with the Bailiwicks of Jersey and Guernsey, a Crown Dependency of the UK. Its relationship with the EU is governed by EU Treaty art 3551 and Protocol 3 to the Treaty of Accession (1972).

Subject to stated exceptions2, UK VAT legislation has effect as if the Isle of Man were part of the UK3.

The Isle of Man has its own legislature (the Tynwald) comprising the Lieutenant Governor, the House of Keys and the Legislative

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