There is a Guest house on Broadway in Douglas:

Devonian Hotel
4Sherwood Terrace
Broadway
Douglas
Isle of Man
Tel. 01624674676 www.thedevonian.co.uk email. devonian@manx.net
T this is run by a straight couple that are very gay friendly.

The other is:

Pitcarn Hotel
2 church Road
Douglas
Isle of Man
Tel. 01624 674771
T this is run by a gay couple, again not run as a gay guest house but is very gay friendly.