David Sullivan wrote:

> Lanzarote (part of Spain) VAT 5%, income tax 5%,
> booze tax nil (AFAIK). You can buy a litre of 37.5%
> rum for euros 4.99. Surprisingly (?) rather a lot of
> Brits have retired there. No canals, though.

Part of Spain, but outside the European Union customs territory and VAT 
area.

-- 
Dave Larrington
<http://www.legslarry.beerdrinkers.co.uk>
Apparently Guy has now got a Brompton.  I'd never have guessed.


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