The cap on income tax created to attract wealthy individuals to the Isle of Man will come with conditions in future.
New rules mean those who want to benefit from paying a maximum of ?120,000 tax per annum will have to do so for five years in a row.
Treasury minister Eddie Teare unveiled the change in his Budget speech, pointing out that the super-rich 'tax cappers' contribute almost ?16 million to the Manx economy each year.
In future they will have to make a five year 'election' for the tax cap, effectively a contract allowing Treasury a clear idea about what's coming into its coffers.
Tax Director at Equiom Solutions Phillip Dearden says it also appears to be an anti-avoidance measure by Treasury:
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