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Policy paper: Isle of Man aircraft and yachts VAT review

Hm Treasury

October 16
13:31 2019

Letter from Jesse Norman, Financial Secretary to the Treasury, to Hon Howard Quayle MHK, Chief Minister of Isle of Man

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Letter to Hon Howard Quayle MHK, Chief Minister of Isle of Man, enclosing HM Treasurys review into Isle of Man Customs and Excises administration of VAT in relation to aircraft and yachts.

In 2017, the Isle of Man Government invited HM Treasury to carry out a review of its VAT rules and procedures regarding aircraft and yacht importations. The review finds that UK and EU VAT law had been correctly implemented in the Isle of Man but HM Treasury has recommended that Isle of Man Customs and Excise implement further post-registration compliance activities to ensure that the right amount of VAT continues to be collected.

Published 16 October 2019

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