Social Security in the Isle of Man: A Comprehensive Guide to History, Contributions, Structure, and Benefits

The Isle of Man, a self-governing British Crown Dependency situated in the Irish Sea, operates its own comprehensive social security system that provides essential financial support to residents throughout their lives. While closely aligned with the United Kingdom’s approach, the Island’s social security framework has evolved to meet the unique needs of its population while maintaining fiscal sustainability. This comprehensive guide explores the historical development, contribution structure, benefit calculations, and eligibility requirements that define its social security system.

Historical Development of Isle of Man Social Security

The Isle of Man’s social security system has its roots in the broader British welfare state development of the early 20th century. The Island established its National Insurance scheme in parallel with the UK’s system, recognizing the need for comprehensive social protection for its working population. The foundation was laid with the principle that workers and employers would contribute to a collective fund that would provide financial security during periods of unemployment, sickness, and retirement.

The system underwent significant evolution throughout the decades, with major reforms implemented to address changing demographics and economic conditions. The most notable organizational change occurred in 2010 when the Department of Health and Social Security (DHSS), which had been the Island’s largest employer with over 3,000 staff members, was restructured. The DHSS was largely replaced by two new Departments, the Department of Health and the Department of Social Care, streamlining service delivery and improving administrative efficiency.

The Isle of Man has maintained strong reciprocal agreements with the United Kingdom, ensuring that any National Insurance Contributions you have paid in the UK will count towards working age contributory benefits in the Island, such as Incapacity Benefit, Contribution-based Jobseeker’s Allowance and Bereavement Support. This reciprocal arrangement has been crucial for maintaining labor mobility between the Island and the UK while protecting individuals’ social security rights.

A significant milestone in recent years was the completion of a major actuarial review by the Government Actuary’s Department (GAD), which includes projections up to the year 2082 and projected population changes. This long-term analysis ensures the system’s sustainability while identifying areas for potential reform and improvement.

National Insurance Contributions Structure

The Isle of Man operates a comprehensive National Insurance system that generated £279 million in contributions during 2024/25, funding state pensions, various benefits, and healthcare services. The system requires most working individuals to make regular contributions, with clear exemptions for those below age 16 or above State Pension age.

Detailed Contribution Classes and Rates

Class 1 Contributions – Employed Persons

Class 1 contributions represent the largest category, shared between employees and employers. The current structure includes:

Employee Contributions: 12% on earnings between the primary threshold and upper earnings limit, then 2% on earnings above the upper limit
Employer Contributions: 13.8% on earnings above the secondary threshold
Primary Threshold: £160 per week (increased by 10% in 2024)
Upper Earnings Limit: £938 per week (increased by 8.5% in 2024)
Secondary Threshold: Currently aligned with primary threshold but subject to future changes

The dual-rate system for employees ensures that higher earners continue to contribute to the system while receiving a reduced rate on earnings above the upper limit, maintaining incentives for career progression while ensuring adequate system funding.

Class 2 Contributions – Self-Employed (Lower Earnings)

Self-employed individuals with profits below the small profits threshold pay Class 2 contributions at a flat weekly rate. This provides basic benefit entitlement for those with modest self-employment income while acknowledging the irregular nature of such earnings.

Class 3 Contributions – Voluntary Contributions

Voluntary contributions allow individuals to maintain their contribution record during periods of non-employment or low earnings. This is particularly valuable for:

Individuals taking career breaks
Those working abroad temporarily
People with gaps in their employment history
Early retirees seeking to maximize pension entitlement

Class 4 Contributions – Self-Employed (Higher Earnings)

Self-employed individuals with profits above the lower profit limit pay Class 4 contributions:

Rate: 9% on profits between lower and upper profit limits, then 2% above
Lower Profit Limit: £160 per week (aligned with Class 1 thresholds)
Upper Profit Limit: £938 per week (maintained at same level as Class 1)

Specialized Contribution Schemes

National Insurance Holiday Scheme

This innovative attraction scheme offers significant incentives for new residents:

Maximum Refund: £4,400 per individual
Eligibility: New residents meeting specific criteria
Payment Method: Offset against outstanding tax liabilities before cash payment
Purpose: Economic development tool to attract skilled workers

Credit System for Non-Contributing Periods

The system recognizes that life circumstances may prevent continuous contributions through a comprehensive crediting system:

Unemployment: Credits awarded during periods of jobseeker’s allowance receipt
Illness/Disability: Credits for incapacity benefit recipients
Childcare: Automatic credits for parents receiving child benefit (children under 12)
Caring Responsibilities: Credits for carer’s allowance recipients
Maternity/Adoption: Credits during maternity and adoption allowance periods

This crediting system ensures that essential life activities don’t penalize individuals’ long-term benefit entitlement, recognizing the social value of unpaid care work and the involuntary nature of unemployment and illness.

Comprehensive Benefit Structure

The Isle of Man’s social security system provides a wide range of benefits designed to support residents throughout different life circumstances. The system encompasses contributory benefits, which require a history of National Insurance contributions, and non-contributory benefits available based on need and residence.

Comprehensive Benefit Structure

The Isle of Man’s social security system provides extensive financial support through various benefit categories, with rates updated annually to reflect cost of living changes. Most benefits increased by either 5.7% or 6.7% in 2024, following UK and Isle of Man Consumer Price Index rates, with the total annual uprating costing £21.8 million.

Contributory Benefits

State Pension System The State Pension forms the cornerstone of retirement income, with approximately 20,000 pensioners receiving increases between 6.7% and 8.5% in 2024. The pension system operates on multiple tiers:

Basic State Pension: Provides foundation retirement income for those with qualifying contribution years
Additional Pension: Earnings-related component based on contribution history and average earnings
Pension Credit: Top-up for pensioners with limited income or savings
Winter Fuel Payment: Seasonal support for heating costs during colder months

Pension calculations consider the individual’s complete contribution record, with provisions for crediting years when contributions weren’t possible due to unemployment, illness, or caring responsibilities.

Incapacity Benefits – Comprehensive Support Structure The incapacity benefit system recognizes varying degrees of work limitation:

Short-term Incapacity Benefit:
- Lower rate: For initial 28 weeks of incapacity
- Higher rate: From week 29 onwards, recognizing longer-term impact
Long-term Incapacity Benefit: For those incapacitated for over 52 weeks
Incapacity Age Addition: Additional support for those over pension age who cannot work
Adult Dependency Increase: Extra payment for spouses/partners of incapacity benefit recipients

The Island has notably avoided the significant increases in long-Covid related claims experienced in the UK, maintaining system stability.

Employment Support Benefits Contribution-based Jobseeker’s Allowance: Provides temporary income support with rates increasing by 5.7% in 2024. The benefit structure includes:

Personal Allowance: Basic rate for individual claimants
Couple Rate: Enhanced rate for married couples/civil partners
Age-related Premiums: Additional support for older jobseekers facing greater employment challenges

Employed Person’s Allowance: Supporting those in low-paid employment, increased by 5.7% in 2024 to supplement earned income and maintain work incentives.

Family and Maternity Benefits Maternity, Adoption, and Paternity Benefits received substantial increases in 2024:

Maximum Rates: Rose 15% from £210 to £241.50 per week
Standard Maternity Allowance: Increased from £182.90 to £210.35 per week
Maternity Payment: Lump-sum increased by 7.1% to £750
Paternity Allowance: Mirrors maternity allowance structure for eligible fathers

Bereavement Support The bereavement benefit system provides both immediate and ongoing support:

Bereavement Support Payment: Lump-sum initial payment followed by monthly payments
Widowed Parent’s Allowance: For those with dependent children
Bereavement Allowance: Age-related support for widows/widowers without dependent children

Non-Contributory Benefits

Child Benefit – Significant 2024 Increases Child benefit saw substantial improvements with targeted increases:

First/Only Child: 5.7% increase
Second and Subsequent Children: Dramatic 60.3% increase
Family Impact:
- Two children: Up to £12.05 extra per week (£626.60 annually)
- Three children: Up to £22.60 extra per week (£1,175.20 annually)

This restructuring recognizes the disproportionate costs of larger families while maintaining universal support for all children.

Disability Living Allowance – Comprehensive Support Framework DLA provides crucial support for disabled individuals through two components:

Care Component (three rates based on care needs):

Highest Rate: £110.40 per week for those requiring continuous care
Middle Rate: For those needing frequent care or supervision
Lowest Rate: £29.20 per week for limited but regular care needs

Mobility Component (two rates based on mobility limitations):

Higher Rate: £77.05 per week for severe mobility restrictions
Lower Rate: £29.20 per week for limited walking ability

Carer’s Allowance – Recognizing Unpaid Care Supporting those providing substantial care (35+ hours weekly) for disabled relatives:

Weekly Rate: Provides income replacement for full-time carers
Carer’s Credit: Protects carer’s National Insurance record
Overlapping Benefit Rules: Ensures optimal benefit combinations

Income Support – Safety Net Provision Income Support acts as the ultimate safety net, with rates increasing 5.7% in 2024:

Personal Allowances: Vary by age and circumstances
Premiums: Additional amounts for disability, caring, lone parents
Housing Costs: Assistance with mortgage interest and service charges
Capital Rules: Savings limits with graduated impact on benefit amount

Specialized and Additional Benefits

Housing Benefit Assists with rental costs through:

Rent Allowance: For private sector tenants
Rate Rebate: Support with local authority charges
Size Criteria: Matching accommodation to household needs

Council Tax Benefit Reduces local taxation burden for low-income households through:

Main Scheme: Percentage reductions based on income
Second Adult Rebate: When household includes non-contributing adults
Disability Reductions: Recognition of additional space needs

Cold Weather Payments Automatic payments triggered by sustained cold weather periods, providing immediate support for heating costs during severe weather conditions.

Funeral Payments Assistance with funeral costs for those on qualifying benefits, recognizing the significant financial burden of funeral arrangements.

Budgeting Loans Interest-free loans for essential items for those receiving qualifying benefits, repaid through small deductions from ongoing benefit payments.

Crisis Loans Emergency financial assistance for urgent needs when other resources are exhausted, providing immediate support in genuine emergency situations.

Advanced Benefit Calculations and Assessment Methods

The Isle of Man employs sophisticated calculation methods to ensure fair and accurate benefit determinations. These calculations consider multiple factors including contribution history, current circumstances, family composition, and special needs.

State Pension Calculations – Detailed Methodology

Basic Pension Calculation The basic state pension uses a contribution-based formula:

Qualifying Years Required: Minimum 10 years for any pension, 35 years for full pension
Accrual Rate: Each qualifying year adds approximately 1/35th of the full pension amount
Average Earnings Factor: Considers lifetime earnings subject to National Insurance contributions
Revaluation: Past earnings are adjusted for inflation to maintain purchasing power

Additional Pension Components

SERPS/S2P Credits: For those who were in employment before current system
Contracted-out Adjustments: Reductions for periods in contracted-out pension schemes
Guaranteed Minimum Pension: Protection for those with occupational pension rights

Pension Forecasting Tools The system provides individuals with:

Annual Statements: Showing current contribution record and projected pension
Gap Analysis: Identifying missing years and options for filling them
Voluntary Contribution Calculations: Cost-benefit analysis of additional contributions

Incapacity Benefit Assessment Framework

Medical Assessment Process

Capability Assessment: Detailed evaluation of functional limitations
Work-Related Activity: Assessment of potential for future employment
Fluctuating Conditions: Recognition of variable symptom patterns
Mental Health Considerations: Specialized assessment for psychological conditions

Financial Calculation Elements

Contribution Requirement: 25 weeks of contributions in relevant tax year
Earnings Threshold: Benefits calculated on average earnings during contribution period
Dependency Additions: Extra amounts for spouses, children, and adult dependents
Overlap Provisions: Coordination with other benefits to prevent double provision

Income Support Calculation Complexity

Applicable Amount Determination The Income Support calculation involves multiple components:

Personal Allowances (weekly rates):

Single Person (16-24): Basic rate for younger adults
Single Person (25+): Enhanced rate recognizing higher living costs
Couple (both under 18): Reduced rate with housing support
Couple (18+): Standard couple rate
Lone Parent: Additional recognition of single parenting challenges

Premium Additions:

Disability Premium: For those with qualifying disabilities
Severe Disability Premium: Higher rate for those requiring substantial care
Carer Premium: For those providing care while claiming benefit
Pensioner Premium: Age-related additions for older claimants
Enhanced Disability Premium: For those with most severe limitations

Housing Cost Calculations

Eligible Rent: Assessment of reasonable housing costs
Service Charges: Inclusion of essential services
Size Criteria: Matching accommodation to household needs
Local Housing Allowance: Market-based rent limits

Capital Assessment Rules

Disregarded Capital: £6,000 limit before benefit reduction
Tariff Income: £1 per week reduction for every £250 above £6,000
Upper Limit: £16,000 capital limit for benefit eligibility
Property Disregards: Home, essential possessions, and certain investments excluded

Housing Benefit Calculation Methodology

Rent Assessment Process

Eligible Rent Determination: Maximum rent that can be covered
Local Reference Rent: Market rate comparison for property type
Pre-tenancy Determination: Assessment before moving to new accommodation
Rent Officer Referrals: Independent assessment for complex cases

Income Assessment for Housing Benefit

Net Income Calculation: After tax and National Insurance deductions
Benefit Income: Most benefits counted as income
Earnings Disregards: Work incentives through partial income ignoring
Childcare Cost Disregards: Recognition of work-related childcare expenses

Size Criteria and Bedroom Calculation

Bedroom Entitlement: Based on household composition
Age-Related Rules: Different standards for children of various ages
Disability Considerations: Extra rooms for carers or medical equipment
Non-dependant Deductions: Reductions for adult children or other adults in household

Child Benefit and Tax Credit Integration

Child Benefit Calculation

First Child Rate: Higher amount recognizing initial costs
Subsequent Children: Different rate structure encouraging larger families
Age Thresholds: Payments until age 16, or 19 if in approved education
Two-Child Limit: Exceptions for multiple births and exceptional circumstances

Working Tax Credit Elements

Basic Element: Foundation amount for all working families
Couple Element: Additional amount for married couples/civil partners
Lone Parent Element: Recognition of single parenting challenges
30-Hour Element: Bonus for substantial work commitment
Disabled Worker Element: Extra support for disabled workers
Severe Disability Element: Higher rate for those with substantial limitations

Carer’s Allowance Assessment

Caring Requirement Verification

35-Hour Rule: Minimum caring time per week
Care Recipient Qualification: Must receive qualifying disability benefit
Substantial Care Definition: Regular, ongoing assistance with daily living
Multiple Carer Situations: Rules for shared caring responsibilities

Earnings Limit Application

Earnings Threshold: Maximum weekly earnings before benefit reduction
Allowable Expenses: Work-related costs that can be deducted
Fluctuating Earnings: Assessment over longer periods for variable income
Self-Employment Rules: Net profit calculations for business income

Specialized Calculation Scenarios

Overlapping Benefits Rules The system prevents double provision through complex overlapping benefit rules:

Highest Benefit Principle: Usually receive the most advantageous benefit
Partial Overlap: Some benefits can be received together with reductions
Underlying Entitlement: Maintaining benefit claims for future changes

Temporary Absence Rules

Hospitalization: Benefit adjustments during medical treatment
Overseas Travel: Time limits and notification requirements
Imprisonment: Benefit suspension and restoration procedures
Educational Attendance: Impact on various benefit types

Appeals and Recalculations

Revision Procedures: Correcting administrative errors
Supersession: Changing awards due to circumstance changes
Appeal Rights: Independent tribunal review process
Backdating Provisions: Correcting underpayments from error identification

Eligibility Requirements and Qualification Criteria

Eligibility for Isle of Man social security benefits depends on various factors including residence, contribution history, age, and personal circumstances. The system balances the need to provide comprehensive support with fiscal responsibility and fraud prevention.

Residence Requirements

Most benefits require the claimant to be ordinarily resident in the Isle of Man, establishing a clear connection between residence and benefit entitlement. This requirement ensures that the Island’s social security resources primarily support the resident population while preventing benefit tourism.

Contribution Requirements

Contributory benefits require a specified period of National Insurance contributions, typically involving both recent contributions and a minimum total contribution period. These requirements ensure that benefits are available to those who have contributed to the system while maintaining actuarial balance.

The reciprocal agreement with the United Kingdom means that contribution records from both jurisdictions can be combined to meet eligibility requirements, facilitating labor mobility while protecting individual rights.

Age and Circumstance Requirements

Different benefits have specific age requirements, from child-related benefits that cease when children reach adulthood to pension benefits that begin at State Pension age. The system recognizes different life stages and provides appropriate support for each.

Employment-related benefits typically require registration for work or participation in approved training programs, ensuring that support promotes economic activity rather than long-term dependency.

How Interact SSAS Can Modernize Isle of Man’s Social Security Administration

To efficiently administer the Isle of Man’s comprehensive social security system, the territory would greatly benefit from implementing a robust digital platform such as Interact SSAS (Social Security Administration System). Here’s how the platform aligns with the Island’s unique administrative needs and international coordination complexities:

1. Employee Groups Configuration

Interact SSAS enables classification of the Isle of Man’s diverse contributor categories:

Class 1 Contributors (employed persons with shared employee-employer contributions)
Class 2 Contributors (self-employed with lower earnings below small profits threshold)
Class 3 Contributors (voluntary contributors maintaining contribution records)
Class 4 Contributors (self-employed with higher earnings above profit limits)
UK Cross-Border Workers (maintaining reciprocal agreement benefits)
International Finance Sector Workers (specialized high-earning contributors)
Seasonal Workers (tourism and hospitality sector employment)
National Insurance Holiday Recipients (new residents under attraction schemes)

Each group can have unique contribution rules, benefit structures, and compliance pathways, while still being managed under a unified system. This is particularly crucial for the Isle of Man’s significant UK cross-border workforce and international finance sector.

2. Contribution Policy Management

SSAS allows easy configuration of the Isle of Man’s multi-class contribution structure:

Contribution Class	Employee Rate	Employer Rate	Thresholds
Class 1 (Employed)	12% (then 2% above UEL)	13.8% (rising to 15% April 2025)	£160/week primary, £938/week UEL
Class 2 (Self-Employed Low)	Flat weekly rate	N/A	Below small profits threshold
Class 3 (Voluntary)	Variable rates	N/A	Flexible payment options
Class 4 (Self-Employed High)	9% (then 2% above UPL)	N/A	£160-£938/week profit limits

Contribution Limits Management:

Primary Threshold: £160 per week (increased 10% in 2024)
Upper Earnings/Profit Limits: £938 per week (increased 8.5% in 2024)
Automatic calculation of National Insurance Holiday refunds (capped at £4,400)
Credit system integration for unemployment, illness, caring, and maternity periods

3. Policy Versioning for Legislative Updates

The Isle of Man regularly updates social security legislation, including significant changes in 2024 with £21.8 million in benefit uprating costs. SSAS provides policy versioning to:

Implement new contribution rates using Benefit Rate Mass update functionality with specific effective dates (e.g., April 2024 threshold increases)
Track historical changes for compliance auditing and actuarial reviews
Apply correct rules for each transaction based on processing date
Manage UK reciprocal agreement updates and Brexit-related adjustments
Process annual benefit uprating (5.7% and 6.7% increases in 2024)

This is essential for implementing ongoing reforms while maintaining accuracy for historical benefit calculations and the long-term actuarial projections extending to 2082.

4. Benefits Configuration and Calculation

Interact SSAS allows detailed setup of the Isle of Man’s complex benefit formulas:

State Pension System:

Minimum 10 qualifying years for any pension entitlement
35 qualifying years for full pension calculation
Earnings-related additional pension components
Pension credit top-up calculations for low-income pensioners
Winter fuel payment seasonal adjustments

Incapacity Benefits:

Short-term rates (lower rate first 28 weeks, higher rate weeks 29-52)
Long-term incapacity benefit (after 52 weeks)
Adult dependency increases for spouses/partners
Medical assessment integration with capability evaluations

Family Benefits:

Child Benefit: First child rate vs. subsequent children (60.3% increase for second+ children in 2024)
Maternity Allowance: Maximum £241.50/week (15% increase in 2024)
Paternity Allowance: Matching maternity allowance structure
Maternity Payment: £750 lump sum (7.1% increase in 2024)

Means-Tested Benefits:

Income Support: Personal allowances plus premiums structure
Housing Benefit: Rent allowance and rate rebate calculations
Council Tax Benefit: Percentage reductions based on income assessment
Disability Living Allowance: Care component (£29.20-£110.40/week) and mobility component (£29.20-£77.05/week)

All formulas are managed digitally with parameter-driven calculations specific to the Isle of Man’s unique benefit structure.

5. Self-Service Portal for Island Residents

A comprehensive self-service interface would address the Isle of Man’s service delivery challenges:

Contribution History Verification (crucial for UK-Isle of Man cross-border workers)
Digital Pension Forecasting (utilizing actuarial projections to 2082)
Benefit Application Submissions (reducing visits to government offices)
Document Upload Capabilities (supporting remote processing)
National Insurance Holiday Application (for new residents)
Benefit Calculator Tools (for complex means-tested benefits)

This is especially vital given the Island’s commitment to digital government services and the need to serve residents across the Island’s various parishes efficiently.

6. UK Coordination Workflow Automation

The Isle of Man’s unique relationship with the UK requires specialized automation:

UK Reciprocal Agreement Processing (automatic crediting of UK contributions)
Cross-Border Benefit Coordination (preventing double provision)
Bilateral Agreement Processing (automatic application of UK-Isle of Man agreements)
Brexit Transition Management (handling ongoing arrangement changes)

7. Enhanced Audit and Compliance Tools

With the Isle of Man’s role as an international finance center and Crown Dependency, robust oversight is essential:

Actuarial Integration (supporting long-term projections and GAD reviews)
Cross-Border Employment Verification (ensuring contribution continuity)
Multi-Jurisdiction Audit Trails (supporting UK coordination compliance)
Employer Compliance Monitoring (particularly for finance sector employers)
Anti-Fraud Detection (protecting against cross-border benefit fraud)
National Insurance Holiday Verification (ensuring scheme integrity)

Strategic Benefits of Interact SSAS in Isle of Man

Area	Benefit
UK Coordination	Seamless handling of reciprocal agreement obligations
Digital Government	Supporting Isle of Man’s e-government initiatives
Actuarial Management	Integration with long-term financial projections
International Finance	Compliance with finance sector employment patterns
Multi-Parish Service	Efficient service delivery across Island communities
Crown Dependency Status	Maintaining independence while coordinating with UK
Demographic Planning	Managing aging population and migration patterns
Economic Development	Supporting National Insurance Holiday and attraction schemes

Addressing Isle of Man’s Unique Challenges

Crown Dependency Complexity: The system would automatically handle the complex rules governing the Island’s relationship with the UK while maintaining administrative independence, ensuring proper contribution allocation and benefit calculation under reciprocal agreements.

International Finance Sector: Advanced features would accommodate the Island’s significant finance sector workforce, including high earners, international mobility, and complex employment structures common in offshore finance.

Aging Population Demographics: The system would support the Island’s demographic challenges with sophisticated pension forecasting and long-term actuarial integration, utilizing the Government Actuary’s Department projections extending to 2082.

Small Island Geography: Digital transformation would improve service delivery across the Island’s parishes while reducing the need for physical office visits, particularly important for residents in rural areas.

Economic Development Integration: The platform would seamlessly manage attraction schemes like the National Insurance Holiday, supporting the Island’s economic development objectives while maintaining system integrity.

Conclusion: Positioning Isle of Man as a Digital Leader

The Isle of Man’s social security system, with its sophisticated multi-class contribution structure and complex benefit calculations, presents both challenges and opportunities for digital transformation. Implementing a system like Interact SSAS could not only modernize administrative processes but position the Isle of Man as a leader in digital government services among Crown Dependencies.

The system’s ability to handle complex actuarial calculations, UK coordination requirements, and diverse contributor categories makes it ideally suited for the Isle of Man’s unique position as a self-governing Crown Dependency with a sophisticated international finance sector.

By embracing this digital transformation, the Isle of Man can ensure its social security system remains sustainable, efficient, and accessible to its diverse population of residents, international finance workers, and UK cross-border contributors. The platform would support the Island’s long-term demographic planning while maintaining the flexibility needed for ongoing policy development.

For a jurisdiction that has successfully maintained its independence while coordinating with the UK system, the adoption of advanced social security administration technology represents a natural evolution. Interact SSAS would provide the Isle of Man with the tools needed to maintain its reputation for efficient governance while meeting the evolving needs of its contributors in an increasingly digital world.

The investment in such a system would pay dividends not only in administrative efficiency but in citizen satisfaction, compliance accuracy, and the Isle of Man’s continued position as a forward-thinking jurisdiction that leverages technology to serve its people effectively while supporting long-term fiscal sustainability.

References

Government of Isle of Man. (2024). National Insurance contributions and benefits rates. https://www.gov.im/categories/benefits-and-financial-support/

Government of Isle of Man. (2024). Department of Social Care annual report. https://www.gov.im/about-the-government/departments/social-care/

Government of Isle of Man. (2024). National Insurance Holiday Scheme. https://www.gov.im/categories/tax-vat-and-your-money/