[EMAIL PROTECTED] wrote:
> [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.

Hair splitting...  You still don't pay any VAT.  Hence the success of 
play.com and jersey.tesco.com to buy VAT free DVDs and CDs.

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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