New Green Freeports guidance released

Last updated

  • Legislation guidance
  • LBTT

We have introduced guidance for our new tax relief on Green Freeports which come into effect on 1 October 2023.

The guidance includes the overview of the tax relief, key terms, how to claim the relief and also how to withdraw the relief.

LBTT3049 - Green Freeports | Revenue Scotland

The Green Freeports come into effect from 1 October 2023, claims for relief can be made from the designation of tax sites, the date for this is yet to be confirmed.