every visitor to Mann from the UK, even if only on a day visit, was worth £50 to the Isle of Man Treasury in additional Common Purse allowance. Sharing the common duties Until 2007 The common duties collected by the two jurisdictions are pooled. Revenue attributed to specialist business and government sectors is excluded from the pool, and retained by the originating jurisdiction. Taxes not pooled include those relating to: accommodation sports and recreation film-making financial services gambling and betting Taxes are then distributed in one of three ways: Actual consumption basis Residential population basis Fiscal population basis Actual consumption basis Revenue is shared on the basis of actual consumption, and therefore actual revenue yield in each jurisdiction. Taxes apportioned in this way: Hydrocarbon oil duty Lottery duty Residential population basis Revenue is shared proportional to the number of residents in each jurisdiction. Population estimates used for 2005 financial year: United Kingdom: 60,303,151 Isle of Man: 78,391 Taxes apportioned in this way: Value added tax Pool betting duty Agricultural duties Fiscal population basis The fiscal population is calculated to adjust the real population to take account of visitors to the Isle of Man. No account is made of visitors to the United Kingdom. Each visitor adds approximately 0.18 of a head to the population count. In the 2005 financial year there were 323,018 visitors to the Island, resulting in an adjustment of 58,903 to the population figure. Fiscal population estimates used for 2005 financial year: United Kingdom: 60,303,151 Isle of Man: 137,295 Taxes apportioned in this way: Tobacco duties Alcohol duties Customs duties Anti-dumping duties Services contribution to UK Treasury As with the other Crown dependencies, the Isle of Man makes a payment to the United Kingdom Treasury in respect of the services provided to the island: the constitutional responsibilities are defence, foreign representation (including consular assistance), and ensuring good governance within the Island. This payment was first introduced by the Isle of Man Customs, Harbours, and Public Purposes Act 1866 (An Act of Parliament). This payment replaced a previous arrangement whereby the UK Treasury had retained all surplus Manx revenue – from 1866 onwards this surplus would be paid into the new Manx Accumulated Fund. No specific purpose or justification was stated for the payment. The MacDonnell Inquiry in 1911 reported that it had received a request from Tynwald for a reduction in the contribution, which was still at