Background: territory of the United Kingdom and EC
Territory of the UK
The United Kingdom consists of Great Britain, Northern Ireland and the waters within 12 nautical miles of the coastline. It does not include the Isle of Man or the Channel Islands, the position of which are as follows
- Isle of Man – although outside the UK, it is treated as part of the UK for VAT purposes and VAT is chargeable under Manx law which generally parallels UK legislation
- Channel Islands – they are outside both the UK and the EC for VAT purposes (there is no VAT in the Channel Islands).
Territory of the EC
Details of the current 27 Member States and, where appropriate, the status of their linked territories can be found in Notice 725 (The Single Market).