Guidance

Scottish Green Freeports Subsidy Scheme

This page brings together guidance for the use of the Scottish Green Freeports Subsidy Scheme.

From:
Ministry of Housing, Communities and Local Government and Department for Levelling Up, Housing and Communities
Published
13 May 2024

Applies to Scotland

1. Introduction听听

The covers a blend of measures, enabling public authorities to provide targeted support to promote economic activity in Green Freeport locations in Scotland.听听

The Scheme encompasses 6 different support measures:听

  • Zero rate of secondary National Insurance contributions for eligible Green Freeport employees听
  • Land and Buildings Transactions Tax Relief听
  • Enhanced Structures and Buildings Allowances听
  • Enhanced Capital Allowances听听
  • Non-Domestic Rates Relief听
  • Seed Funding.听听

Guidance setting out the terms and eligibility conditions of the scheme with respect to each measure can be found below.听

2. Guidance documents听听

Updates to this page

Published 13 May 2024

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