Miscellaneous issues: Territory of the UK for VAT purposes
The United Kingdom consists of Great Britain, Northern Ireland, and the waters within 12 nautical miles of their coastlines. It does not include the Isle of Man or the Channel Islands, which are treated as follows
- the Isle of Man, although outside the UK, is treated as part of the UK for VAT purposes and VAT is chargeable under Manx law which generally parallels UK legislation
- the Channel Islands are outside the UK and the EC for VAT purposes.