SDLTM20210 - Freeports and Investment Zones relief -qualifying land

Land which qualifies for freeport or investment zone tax relief is called qualifying land.

Qualifying land is land that is situated in a special tax site and which is intended to be used only in a qualifying manner.

Qualifying land must be situated in a special tax site at the time the contract completes, or earlier when the contract is ‘substantially performed’. Our guidance on contract, completion and substantial performance is at SDLTM07700

Land situated outside a special tax site may also qualify for tax relief if it’s part of an acquisition that meets the test for 100% relief - see SDLTM20280.

Land in a special tax site is intended to be used in a qualifying manner if it meets one or more of the qualifying use tests (see SDLTM20220) and the intended use is not non-qualifying - see SDLTM20225.