Forth Green Freeport

A Green Freeport is a zoned area within which operators and businesses can access tax benefits and other incentives. The objectives of Green Freeports are:

• Promoting regeneration and high-quality job creation
• Promoting decarbonisation and a just transition to a net zero economy
• Establishing hubs for global trade and investment
• Fostering an innovative environment

The Forth Green Freeport is one of two Green Freeports in Scotland. It spans a 45 kilometre (28 mile) wide site in the Forth Estuary that encompasses Edinburgh, Falkirk, and Fife. Within the Forth Green Freeport, there are three "tax sites" (Grangemouth, Leith & Burntisland, and Rosyth) as well as "customs sites". The Forth Green Freeport partners are Babcock International, CalaChem, the City of Edinburgh Council, Edinburgh Airport, Falkirk Council, Fife Council, Forth Ports, Ineos, the Royal Navy, and Scarborough Muir.

Businesses investing in the tax sites can potentially access the following tax benefits:

• Enhanced capital allowances
• Enhanced structures and buildings allowance
• Employers national insurance contributions relief
• Land and building transaction tax relief
• Non-domestic rates relief

Businesses investing in the custom sites can access incentives such as:

• Duty suspension
• Duty flexibility
• Duty exemption for re-exports
• Simplified import declarations

You can find out more about the Forth Green Freeport here. Please also see the Forth Green Freeport Investment Pack.