ISLE OF MAN

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The Isle of Man, or Mann, is a self-governing British Crown Dependency in the Irish Sea, between Great Britain and Ireland. As head of state, Charles III holds the title Lord of Mann and is represented by a Lieutenant Governor. The government of the United Kingdom is responsible for the isle's military defence and represents it abroad.

Humans have lived on the island since before 6500 BC. Gaelic cultural influence began in the 5th century AD, when Irish missionaries following the teaching of St. Patrick began settling the island, and the Manx language, a branch of the Goidelic languages, emerged. In 627, King Edwin of Northumbria conquered the Isle of Man along with most of Mercia. In the 9th century, Norsemen established the thalassocratic Kingdom of the Isles, which included the Isle of Man. Magnus III, King of Norway from 1093 to 1103, reigned as King of Man and the Isles between 1099 and 1103.

In 1266, King Magnus VI of Norway sold his suzerainty over Man to King Alexander III of Scotland under the Treaty of Perth. After a period of alternating rule by the Kings of Scotland and England, the island came under the feudal lordship of the English Crown in 1399. The lordship revested in the British Crown in 1765, but the island did not become part of the 18th-century Kingdom of Great Britain, nor of its successors, the United Kingdom of Great Britain and Ireland and the present-day United Kingdom of Great Britain and Northern Ireland. It has always retained its internal self-government. In 1881, the Isle of Man Parliament, Tynwald, became the first national legislative body in the world to give women the right to vote in a general election, although this excluded married women.

The Manx economy is bolstered by its status as a tax haven and offshore banking destination. Insurance and online gambling each generate 17% of the GNP, followed by information and communications technology and banking with 9% each. This status has also brought the problems of money laundering, financial crime, and terrorism financing.

Internationally, the Isle of Man is known for the TT Motorcycle Races, and the Manx cat, a breed with short or no tails. In 2016, UNESCO awarded the Isle of Man biosphere reserve status.

The Isle of Man has no capital gains tax, wealth tax, stamp duty, or inheritance tax and a top rate of income tax of 20%. A tax cap is in force: the maximum amount of tax payable by an individual is £200,000 or £400,000 for couples choosing to have their incomes jointly assessed. Personal income is assessed and taxed on a worldwide income basis rather than a remittance basis. This means that all income earned throughout the world is assessable for Manx tax rather than only income earned in or brought into the island. The standard rate of corporation tax for residents and non-residents is 0%. Retail business profits above £500,000 and banking business income are taxed at 10%, and rental (or other) income from land and buildings situated on the Isle of Man is taxed at 20%.

ELECTRICITY

The electricity supply on the Isle of Man is run by the Manx Utilities Authority. The Isle of Man is connected to Great Britain's national grid by a 40 MW alternating current link (Isle of Man to England Interconnector). There are also hydroelectric, natural gas and diesel generators. The government has also planned a 700 MW offshore wind farm, roughly half the size of Walney Wind Farm.

FOOD

Seafood has traditionally accounted for a large proportion of the local diet. Although commercial fishing has declined in recent years, local delicacies include Manx kippers (smoked herrings) which are produced by the smokeries in Peel on the west coast of the island, albeit mainly from North Sea herring these days. The smokeries also produce other specialities including smoked salmon and bacon.

Crab, lobster and scallops are commercially fished, and the queen scallop is regarded as a particular delicacy, with a light, sweet flavour. Cod, ling and mackerel are often angled for the table, and freshwater trout and salmon can be taken from the local rivers and lakes, supported by the government fish hatchery at Cornaa on the east coast.

Cattle, sheep, pigs and poultry are all commercially farmed; Manx lamb from the hill farms is a popular dish. The Loaghtan, the indigenous breed of Manx sheep, has a rich, dark meat that has found favour with chefs, featuring in dishes on the BBC's MasterChef series.

Manx cheese has also found some success, featuring smoked and herb-flavoured varieties, and is stocked by many of the UK's supermarket chains. Manx cheese took bronze medals in the 2005 British Cheese Awards, and sold 578 tonnes over the year. Manx cheddar has been exported to Canada where it is available in some supermarkets.

Beer is brewed on a commercial scale by Okells Brewery, which was established in 1850 and is the island's largest brewer, and by Bushy's Brewery, Hooded Ram, Odin, Radical Brewing, Noa Brewhouse and Kaneens Brewery. The Isle of Man's Pure Beer Act of 1874, which resembles the German Reinheitsgebot, is still in effect: under this Act, brewers may only use water, malt, sugar and hops in their brews.

MOTORCYCLE RACING

The main international event associated with the island is the Isle of Man Tourist Trophy race, colloquially known as "The TT", which began in 1907. It takes place in late May and early June. The TT is now an international road racing event for motorcycles, which used to be part of the World Championship, and is long considered to be one of the "greatest motorcycle sporting events of the world". Taking place over a two-week period, it has become a festival for motorcycling culture, makes a huge contribution to the island's economy and has become part of Manx identity. For many, the Isle carries the title "road racing capital of the world".

The Manx Grand Prix is a separate motorcycle event for amateurs and private entrants that uses the same 60.70 km (37.72 mi) Snaefell Mountain Course in late August and early September. 

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