Forth Green Freeport

A Green Freeport is a zoned area within which operators and businesses can access tax benefits and other incentives.

Green Freeport objectives

• 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 wide site in the Forth Estuary that encompasses Edinburgh, Falkirk, and Fife.

Within the Forth Green Freeport, there are three "tax sites"

1. Grangemouth
2. Mid-Forth (Burntisland and Leith)
3. Rosyth

and four "customs sites"

1. Edinburgh Airport
2. Grangemouth
3. Mid-Forth (Burntisland and Leith)
4. Rosyth

Benefits and incentives for businesses

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

• enhanced capital allowances
• enhanced structures and buildings allowance 
• non-domestic rates relief 
• employers' national insurance contributions relief
• land and building transaction tax relief

Businesses investing in the custom sites can access incentives such as

• duty suspension
• duty flexibility
• duty exemption for re-exports
• simplified import declarations

Find out more about the Forth Green Freeport on their website.