Guidance

Scottish Green Freeports Subsidy Scheme

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

From:
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  

Published 13 May 2024
Contents