VATPOSG2300 - Background: territory of the United Kingdom

Territory of the UK

The United Kingdom consists of Great Britain (England, Scotland and Wales), 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 EU for VAT purposes (there is no VAT in the Channel Islands).
• Great Britain includes the Territorial seas around Northern Ireland (Section 40B(6) of the Taxation (Cross-border Trade) Act 2020).