Designation of the Forth Green Freeport tax sites

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  • LBTT
  • LBTT

On 22 May 2024, a Statutory Instrument was laid to designate tax sites for the Green Freeport Relief in relation to the Forth Green Freeport.

These regulations will come into effect on 12 June 2024. 

 The Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024 ( can be viewed on 

The designated tax sites for the Forth Green Freeport are:

  • Grangemouth
  • Mid Forth (Burntisland)
  • Mid Forth (Leith)
  • Rosyth

If you want to view a map of these sites, please visit

For more detailed guidance on Green Freeports, please see our webpage LBTT3049 - Green Freeports | Revenue Scotland.