Isle Of Man VAT
Isle of Man VAT in 2026 under the Value Added Tax Act 1996 (an Act of Tynwald) and the Customs and Excise Agreement with the UK. It covers who must register with Isle of Man Customs and Immigration (the GBP 90,000 threshold, GBP 88,000 exception and deregistration test), the 20%, 5% and 0% rates, the Manx-only reduced rates on hotel and holiday accommodation and on construction services on eligible buildings, the domestic reverse charge for construction, exempt supplies, input tax recovery and partial exemption, return periods and online filing, late return and late payment penalties, interest, error correction, and trade with the UK and the rest of the world.
Not yet approved
Built from the law