Green Freeports in Scotland
Your business could benefit from a package of customs and tax incentives if it sets up in Scotland’s Green Freeports. These incentives can contribute to major investment for infrastructure, skills, and innovation.
Located along the River Forth and in the Highlands, these hubs support Scotland’s global trade and investment ambitions and promote decarbonisation.
Unlock growth in energy transition industries
Forth Green Freeport
- Location: Firth of Forth
- Sector opportunities: green technologies, alternative fuels, renewable energy manufacturing, industrial biotechnology
- Highlights: tax incentives and customs incentives, major infrastructure upgrades, international trade and export opportunities
- Commercial spaces: space for large-scale advanced manufacturing, logistics and distribution, offshore wind assembly and manufacturing, R&D and innovation centres, office space
Inverness and Cromarty Firth Green Freeport
- Location: Scottish Highlands
- Sector opportunities: renewable energy, offshore wind, floating wind, hydrogen, oil and gas decarbonisation, life sciences
- Highlights: tax and customs incentives, existing supply chain companies and specialised skills, first-class port infrastructure, major investment in skills and infrastructure upgrades, international trade and export opportunities
- Commercial spaces: high-value manufacturing, fabrication, assembly and O&M, port access, R&D centres
Why choose a Green Freeport?
The Green Freeports can help your organisation establish and thrive in the renewable energy sector. Inside these tax sites, your business can access world-class clean energy infrastructure, with affordable start-up capabilities in energy transition.
There are two types of sites where special rules apply: tax sites and customs sites. Your company can take advantage of the sites' many incentives, including:
- Land and Building Transaction Tax (LBTT) relief: can help eligible investors reduce the cost of establishing their operations.
- Enhanced Structures and Building Allowance (SBA): each tax site offers this allowance at a rate of 10% per year. Compared with the standard 3.3%, this could enable your business to write off construction costs over a decade.
- Enhanced Capital Allowances (ECA): 100% first-year capital allowances for qualifying investments in plant and machinery. This allows your company to deduct the full cost from taxable profits immediately, instead of over several years.
- Employer National Insurance Contributions (NICs): this offers 0% NIC on salaries up to £25,000 per year for three years per eligible employee. This can add up to millions in savings for large employers.
- Non Domestic Rates Relief (NDRR): if your business is inside a Green Freeport tax site, it can qualify for 100% relief for new qualifying properties and partial relief for expansions.
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We're Scotland’s trade and investment agency, with staff based around the world. Backed by the Scottish Government and Scotland’s enterprise agencies, we support overseas companies to set up and grow in Scotland as a gateway to wider European and global markets.
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