The Isle of Man, also referred to as "Mann" is located within the British Isles in the middle of the Irish Sea. While not part of the UK, foreign relation policies and defense are handled by the UK government. The island has been populated since before 6500 B.C. and has a historical Norse-Gaelic culture.

The Isle of Man is about 572 sq. km. (221 sq. mi.) in size. A central valley separates hills in the north and the south. One mountain on the island is over 2000 feet high and there are shingle beaches. From the mountain peak, 6 kingdoms can be seen: Mann, Scotland, England, Ireland, Wales, and Heaven. Some also say one can see Northern Ireland, the Sea, or Neptune.

Politically, the area also includes some surrounding areas, two of which are connected to the Isle of Mann's mainland. These include: Calf of Man, Chicken Rock, St Patrick's Isle and St Michael's Isle.

Economically, taxes are low within the island and there is a tax cap of 115,000 GBP for singles (and twice that for couples).

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