Manx Law - Notable Differences in Current Laws

Notable Differences in Current Laws

Despite the heavy English influences on Manx law, increasingly the island has 'gone its own way'.

In the past there have been key differences on

  • the death penalty for murder (abolished in the UK in 1973, on the Isle of Man in 1993 – although after 1973 it was the policy of the UK to block all Manx executions)
  • women's suffrage (1866 on Mann, 1928 in the UK)
  • judicial birching (abolished 1947 in the UK, on Mann in 2000 - a 13-year-old boy, who was convicted of robbing another child of 10p, was the last recorded juvenile case in May 1971)
  • sodomy (legalised 1967 in the UK, 1992 on Mann)
  • speed limits - while the Island has speed limit laws (and indeed in general has road traffic laws much like the UK) more than half its roads are de-restricted - that is to say they have no speed limit.
  • taxation - technically the taxation laws are relatively similar; however the taxation rates in the Isle of Man are far lower. There is 0% Corporation Tax, 0% Capital Gains Tax, 0% inheritance tax, a 20% top rate of income tax - which is capped so a resident earning 10 million would be paying just the same as a resident earning 1 million.

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