Common Purse Agreement
customs agreement between the UK and the Isle of Man
The Common Purse Agreement entitles the Isle of Man to a share in the United Kingdom's Customs and Excise revenues in return for being in customs union with the UK and not charging any import duties on goods from the UK, or that have been imported through the UK.
The agreement is so called because it effectively sets up a 'common purse' for the receipt of excise duties and revenue, which is then split between both treasuries according to agreed formulas.
Common Duties Agreement
There were various agreements dating back to the 17th century. In 1911 the Isle of Man Constitution Committee (the MacDonnell Inquiry) described the Common Purse agreement in these terms:
[…] the public services of the Island are financed from Customs Duties collected by officers of the Imperial Customs between 20% to 21% per goods item. Where the Manx duties differ from those of the United Kingdom—in practice, where they are lower—they are levied in the Island and the actual proceeds are credited to the Manx Exchequer. Where they are identical, and where, in consequence, goods may be moved freely between the two countries without Customs restrictions, an arrangement called a 'Common Purse' exists, whereby the Island receives in respect of such duties the same amount per capita as Great Britain does, plus an addition, calculated according to a formula which allows for the number of persons temporarily visiting the Island and the larger quantity of dutiable commodities which it is calculated they consume.
In summary, the combined Customs revenue was first divided proportional to population. In addition to this, the Island's government received a sum per visitor. It appears that this additional allowance was significant:
[Manx Revenues] depend very largely on the Customs Duties derived from articles consumed by visitors to the Island.
Customs and Excise Agreement 1979
The latest formalisation of this arrangement was signed on 15 October 1979 as the Customs and Excise Agreement 1979, and introduced by the Isle of Man Act 1979 (An Act of Parliament). It is basically a revenue-sharing system, and is the latest agreement that builds on the Customs Etc.
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