Policy paper

Investment Zone special tax sites

This measure allows special tax sites to be designated in Investment Zones.

• From: HM Revenue & Customs
• Published: 15 March 2023

Documents

Investment Zone special tax sites with enhanced tax and National Insurance contributions reliefs

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Details

This measure will extend the power to designate geographical areas as special tax sites to allow designation of such sites in or connected with Investment Zones located in Great Britain. By extending the power, special tax sites in or connected with Investment Zones will now be able to benefit from a package of tax reliefs and secondary Class 1 National Insurance contributions relief.

Published 15 March 2023