Guidance

Scottish Green Freeports Subsidy Scheme

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

Applies to Scotland

1. IntroductionÌýÌý

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

The Scheme encompasses 6 different support measures:Ìý

  • Zero rate of secondary National Insurance contributions for eligible Green Freeport employeesÌý
  • Land and Buildings Transactions Tax ReliefÌý
  • Enhanced Structures and Buildings AllowancesÌý
  • Enhanced Capital AllowancesÌýÌý
  • Non-Domestic Rates ReliefÌý
  • Seed Funding.ÌýÌý

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

2. Guidance documentsÌýÌý

Updates to this page

Published 13 May 2024

Sign up for emails or print this page