The tax sites for the Inverness and Cromarty Firth Green Freeport (ICFGF) have been "designated" with effect from 8 April 2024. This means that from 8 April 2024, businesses investing in the ICFGF tax sites will be able to benefit from the various freeport tax reliefs.

Where are the tax sites ?

There are five tax sites, and plans are now available at the following links:-


Cromarty Firth (Invergordon)

Cromarty Firth (Deephaven)

Cromarty Firth (Nigg)


A map of the Inverness and Cromarty Firth Green Freeport outer boundary is also available here

Tax reliefs for investment in the Green Freeport tax sites

The tax reliefs available for investment in the green freeport tax sites include:-

  • enhanced capital allowances
  • enhanced structures and buildings allowances
  • a relief from Employer's National Insurance Contributions
  • Land and Buildings Transaction Tax (LBTT) reliefs, and
  • exemption from non-domestic (business) rates.

The tax reliefs are only available for investment in the tax sites, not in the wider green freeport area. The enhanced capital allowances are UK tax reliefs that will be operated by HMRC, the LBTT relief is a Scottish Government tax relief which will be operated by Revenue Scotland, and the business rates exemption will be operated by the relevant local authority.

How long will the tax reliefs be available ?

The current time period for the tax reliefs is five years from the date the tax sites are designated, however the UK Government has indicated that the time limit for the UK freeport tax reliefs is to be extended to ten years. The Scottish Government has confirmed that it agrees to extend the window, covering both reserved and devolved elements of the programmes, from 2029 to 2034 subject to a review in 2028 to look at uptake, impact and progress towards overall programme goals (see letter from the Cabinet Secretary for Wellbeing Economy, Net Zero and Energy in the Scottish Government)


Isobel d'Inverno

Director of Corporate Tax