United Kingdom (UK) Data

Goods and services supplied to or from the Isle of Man are regarded as having been supplied to or from the United Kingdom.

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 20%
Reduced 5%
Special 0 0% Supplies of books, newspapers, periodicals, sheet music, maps, etc.
Supplies of food products for human or animal consumption, except for supplies of pre-cooked dishes and certain highly processed products such as ice-cream, chocolates, manufactured beverages or beverages subject to excise duty and pet foods
Supplies of seeds or other means of propagation of plants classified under the above paragraph
Supplies of live animals of a type generally used as, or yielding or producing, food for human consumption
Supplies of water other than water for enterprises, distilled or mineral water
Supplies of pharmaceuticals, medicines only where prescribed
Supplies of medical and surgical instruments, aids only to handicapped persons (excluding hearing aids, dental prostheses, spectacles, etc.)
Supplies of children’s clothing and footwear
Construction of buildings for residential purposes; approved alterations to listed buildings
Supplies of certain materials by a person supplying the above-mentioned services, excluding maintenance and repair work
Supplies for and by charity organisations of goods donated with a view to being sold
Supplies of magnetic tape and tape recorders , etc. to the Royal National Institute for the Blind
Supplies to a charity organisation of radio receivers for free loan to blind persons
Sewage services
The transport of passengers in any vehicle, vessel or aircraft carrying at least 12 passengers; or by the Post Office; or by any scheduled service
The transport of passengers or freight from or to a place outside the United Kingdom
Supplies of certain caravans and houseboats
Supplies of boots and helmets for industrial use
Supplies of motor-cycle and cycle helmets
The issue of bank notes

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/04/1973 10
29/07/1974 8
18/11/1974 8 25
12/04/1976 8 12,5
18/06/1979 15
01/04/1991 17.5
01/04/1994 17.5 8
01/01/1995 8 17.5
01/09/1997 5 17.5
1/12/2008 5 15
1/01/2010 5 17.5
4/01/2011 5 20

 

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 0

20

2 Water supplies 0
3 Pharmaceutical products 0 The supply of drugs, medicines and other items for personal use of patients can be zero-rated only if all the following conditions are met: a) the supply must be of “qualifying goods”; b) the goods must be dispensed to an individual for that individual’s personal use; c) the goods must not be supplied for use for patients while in hospital or in a similar institution or administered, injected or applied by health professionals to their patients in the course of medical treatment; d) the goods must be dispensed by a registered pharmacist or under a requirement or authorisation under a “relevant provision”; e) the goods must be prescribed by an appropriate “relevant practitioner”
20
4 Medical equipment for disabled persons 0

5

Children’s car seat 5
5 Transport of passengers (+see n° VI) 0
6 Books 0
Books on other physical means of support 0 Zero rate for supplies of talking books for the blind and handicapped but only when supplied to charities
20
Newspapers 0
Periodicals 0
7 Admission to cultural services (shows, cinema, theatre) 20
Admission to amusement parks 20
8 Pay TV/ cable TV 20
TV licence Ex
9 Writers, composers, etc. 20
10 Social housing 20
5 Conversion (other than for housing associations) of a non-residential building into a qualifying dwelling or communal residential building and conversions of residential buildings to a different residential use
0 Construction of new qualifying dwellings and communal residential buildings, and certain new buildings used by charities; conversion for a housing association of a non-residential building into a qualifying dwelling or communal residential building
10a Renovation and repairing of private dwellings 5 Renovation or alteration of empty residential premises For the Isle of Man only
10b Window cleaning and cleaning in private households 20
11 Agricultural inputs 20
12 Hotel accommodation 20
12a Restaurant and catering services 20
13 Admission to Sporting events 20
14 Use of Sporting facilities 20
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec Ex
16 Supplies by undertakers and cremation services Ex
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec Ex
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 0

20

19 Minor repairing (including mending and alteration) of:
Bicycles 20
Shoes and leather goods 20
Clothing and household linen 20
20 Domestic care services (**) 20
21 Hairdressing 20