Jersey, Alderney, Guernsey and the other Channel Islands are not part of the United Kingdom, nor are they in the European Union and (vitally) they do not have VAT. Exports from the UK and other EU countries to the Channel Islands are zero rated.
Therefore it's quite important that for new installations at least they should not be included as UK provinces.
The Isle of Man is also not part of the UK but I gather that it's within the VAT system.
(For the interested, these places are crown dependencies. Queen Elizabeth is their head of state and the UK provide military protection, foreign affairs etc, but they are not part of the United Kingdom. Strange and a bit archaic but true).
