The Loyal Toast is the first toast to be given at a formal gathering by the presiding person. The words used in the toast differ between countries and specific types of gatherings.
The Loyal Toast, simply the words "The Queen", is used within the United Kingdom, and by expatriates, as the first toast after a formal meal - sometimes followed by the singing of God Save the Queen.
Lancastrians often say "The Queen, Duke of Lancaster". Residents of the Channel Islands say, La Reine, notre Duc ("The Queen, our Duke"). In the Isle of Man, The Queen, Lord of Mann is said. It is customary not to smoke until the sovereign has been toasted.
Many British institutions and military regiments have their own variations. For example, the lawyers of Lincoln's Inn traditionally take the toast sitting down. This commemorates an occasion when Charles II dined at the Inn, and the entire company was too drunk to stand up. The Royal Navy also deliver the toast seated, due to the inadvisability of standing up suddenly below decks; this custom dates from King William IV, who, having served as a naval officer, had experienced the discomfort of standing up below decks, and authorized the Royal Navy to toast him sitting down.
A significant breach of protocol regarding the Loyal Toast occurred in 1948 when John A. Costello, the Taoiseach of Ireland visited Canada. Harold Alexander, 1st Earl Alexander of Tunis, who was Governor General of Canada refused to toast the President of Ireland, only the King. This is believed by many to be an inspiration for the Republic of Ireland Act 1948, which declared Ireland to be a republic.