[EMAIL PROTECTED] wrote:
> 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.
> 
My understanding is that the Channel Islands and the Isle of Man are not part 
of the UK. I think they are both crown dependencies, with the Queen delegating 
some of her powers to the UK Government.

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