Guidance

Scottish Green Freeports Subsidy Scheme

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

From:
Ministry of Housing, Communities and Local Government and Department for Levelling Up, Housing and Communities
Published
13 May 2024

Applies to Scotland

1. Introduction  

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

The Scheme encompasses 6 different support measures: 

  • Zero rate of secondary National Insurance contributions for eligible Green Freeport employees 
  • Land and Buildings Transactions Tax Relief 
  • Enhanced Structures and Buildings Allowances 
  • Enhanced Capital Allowances  
  • Non-Domestic Rates Relief 
  • Seed Funding.  

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

2. Guidance documents  

Updates to this page

Published 13 May 2024

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