Supplying goods to the Isle of Man and Jersey

I have been approached to supply my products to customers who are in Jersey and the Isle of Man. Presumably as they are both part of the UK, I will have to charge VAT? The reason for asking this is that I seem to think that the Channel Isles offer VAT free shopping.

1st July 2008

Although both the Channel Isles and the Isle of Man are part of the UK, they currently have different VAT status. The Isle of Man is considered to be part of the UK and thus subject to UK VAT . The Channel Isles however are outside of the UK for VAT purposes and thus make their own rules.

Consequently anything you supply to a customer in Jersey is considered to be an export outside of the UK and VAT is not charged.

By Jo Nockels

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