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