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) and five "customs sites" (Burntisland, Edinburgh Airport, Grangemouth, Leith, and Rosyth).

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.