| Revision | Operations |
|---|---|
| 9 September 2024 by nathan.ferguson | Current revision |
| 27 March 2024 by nathan.ferguson | |
| 3 January 2024 by olta.sema | |
| 27 September 2023 by nathan.ferguson |
Revisions for LBTT3049 - Green Freeports
The Green Freeports as a whole came into effect from 1 October 2023. Relief claims are applicable to designated tax sites only.
Scotland currently have two Green Freeports:
Inverness and Cromarty Green Freeport
Forth Green Freeport
The designation of tax sites for Inverness and Cromarty Green Freeport is with effect from 8 April 2024.
Tax Sites include:
- Deephaven
- Invergordon
- Nigg
The designation of tax sites for Forth Green Freeport is with effect from 12 June 2024.
Tax Sites include:
• Grangemouth
• Mid Forth (Burntisland)
• Mid Forth (Leith)
• Rosyth
Contents
Green Freeports
Legislation
Key terms
Green Freeports the relief
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