Inverness and Cromarty Firth Green Freeport, and Forth Green Freeport have been selected as the two Scottish Green Freeports which will become operational later this year.

Within each Green Freeport area there will be three designated tax sites. The Scottish government has been consulting on a proposed new LBTT Green Freeports relief for the purchase or lease of qualifying non-residential land and buildings located within the Green Freeport tax sites.

This webinar explained how the proposed LBTT Green Freeports Relief will work, and the various steps which have to take place leading up to its introduction.


Isobel d'Inverno

Director of Corporate Tax