Nigel Stanley wrote:
> On 25/11/2008, David Sullivan <[EMAIL PROTECTED]>
> 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.
>>
>
> It must have some special exemption for being a remote island.

Not special.  Also Channel Islands and Isle of Man - both part of UK but not 
EU.


Ron Jones
Process Safety & Development Specialist
Don't repeat history, unreported chemical lab/plant near misses at
http://www.crhf.org.uk Only two things are certain: The universe and
human stupidity; and I'm not certain about the universe. ~ Albert
Einstein 


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