Guidance

English Freeports Subsidy Scheme

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

• From: Department for Levelling Up, Housing and Communities
• Published: 26 April 2024

Applies to England

Introduction  

The English Freeports Subsidy Scheme covers a blend of measures, enabling public authorities to provide targeted support to promote economic activity in Freeport locations in England.  

The Scheme encompasses 6 different support measures: 

• Zero rate of secondary National Insurance contributions for Freeport employees
• Stamp Duty Land Tax relief
• Enhanced Structures and Buildings Allowances  
• Enhanced Capital Allowances
• Business Rates Relief 
• Seed Funding

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

Guidance documents  

• Zero rate of secondary National Insurance contributions for Freeport employees 
• Stamp Duty Land Tax relief 
• Enhanced Structures and Buildings Allowances  
• Enhanced Capital Allowances 
• Business Rates Relief 
• Seed Funding

Published 26 April 2024