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Green Freeports in Scotland

Green Freeports offer tax relief and enhanced capital allowances to businesses that move to areas with Green Freeport status. Learn how we can help your business access these benefits.

Why choose a Freeport?

Businesses setting up at a Green Freeport can benefit from various tax incentives including:

  • Land and Building Transaction Tax (LBTT) relief
  • Enhanced Structures and Building Allowance (SBA): accelerated relief to reduce taxable profits of 10% of cost of investment every year for 10 years (compared to standard 3% per annum over 33-and-one-third)
  • Enhanced Capital Allowances (ECA): reduce taxable profits by full cost of qualifying investment in new plants or machinery in the same period as the cost was incurred
  • Employer National Insurance Contributions (NICs): 0% employer NICs on salaries of any new employee working in a Green Freeport tax site
  • Non Domestic Rates Relief (NDRR)

Our global offices

We're Scotland’s trade and investment agency with staff based around the world. Backed by the Scottish Government and Scotland’s enterprise agencies, we support overseas companies to set up and grow in Scotland as a gateway to wider European and global markets.

Find your local office 

Want to learn more about setting up in a Freeport?

Get in touch with our specialist team today to discuss what you're looking for. 

Phone: +44 300 013 2734opens in a new window