On 18 March 2024, a Statutory Instrument was laid to designate tax sites for the Green Freeport Relief in relation to the Inverness and Cromarty Firth Green Freeport.
These regulations will come into effect on 8 April 2024.
The Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations 2024 (legislation.gov.uk) can be viewed on legislation.gov.uk.
The designated tax sites for the Inverness and Cromarty Firth Green Freeport are:
- Deephaven
- Invergordon
- Nigg.
If you want to view a map of these sites, please visit https://www.gov.uk/government/publications/maps-of-uk-freeports.
It is important to note that not all Scottish Green Freeports have designated tax sites yet.
For more detailed guidance on Green Freeports, please see our webpage LBTT3049 - Green Freeports | Revenue Scotland