Forth Green Freeport

A Green Freeport is a zoned area within which operators and businesses can access tax benefits and other incentives.

Green Freeport objectives

• Promoting regeneration and high-quality job creation.
• Promoting decarbonisation and a just transition to a net zero economy.
• Establishing hubs for global trade and investment.
• Fostering an innovative environment.

The Forth Green Freeport is one of two Green Freeports in Scotland. It spans a 45 kilometre wide site in the Forth Estuary that encompasses Edinburgh, Falkirk, and Fife.

On 25 June 2024, the Council's Finance and Sustainability Committee approved an investment strategy for retained non-domestic rates from the Forth Green Freeport.

On 22 August 2024, the Council's Policy and Sustainability Committee agreed to endorse the full business case for the Forth Green Freeport. 

Within the Forth Green Freeport, there are 3 "tax sites"

1. Grangemouth
2. Mid-Forth (Burntisland and Leith)
3. Rosyth

and 4 "customs sites"

1. Edinburgh Airport
2. Grangemouth
3. Mid-Forth (Burntisland and Leith)
4. Rosyth

The tax sites were formally designated on 12 June 2024.

Benefits and incentives for businesses

Businesses investing in the tax sites can potentially access the following tax benefits

• enhanced capital allowances
• enhanced structures and buildings allowance 
• non-domestic rates relief 
• employers' national insurance contributions relief
• land and building transaction tax relief

Businesses investing in the custom sites can access incentives such as

• duty suspension
• duty flexibility
• duty exemption for re-exports
• simplified import declarations

Find out more about the Forth Green Freeport on their website.