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What are Freeports?鈥�

Freeports (known as Green Freeports in Scotland) are special areas that have been created by government to boost investment into parts of the country that have historically missed out. They benefit from a generous package of incentives, as well as excellent port infrastructure (sea and air), and build on the proud industrial heritages of their regions.听听

All of this enables Freeports to create an attractive business environment with the aim of rebalancing local economies by building new clusters in sectors of the future, spearheading our journey to Net Zero, and creating thousands of long-term, high-quality jobs for local people.鈥�

Find out more about Freeports and where they are located on the .鈥�

How are Freeports being delivered?听

Freeport delivery is led by a local partnership of councils, businesses, and other key stakeholders, which together form a 鈥楩reeport governing body鈥�. Freeport governing bodies take a range of forms, but all are required to adhere to high standards of transparency and their local authority members ensure the appropriate management of public money and democratic accountability.听

Local delivery is supported by departments from across government, reflecting the wide-ranging and cross-cutting nature of the policy, and the Ministry of Housing, Communities and Local Government (MHCLG) acts as the lead department. You can find more information on the progress of the programme, including monitoring and evaluation, in the UK Freeports Annual Report.听

What do Freeports mean for my area?听

Freeports create high-quality, long-term jobs in areas that have historically missed out and empower councils to invest in things like local infrastructure and skills programmes. 听

Each Freeport has up to 3 鈥榯ax sites鈥�, carefully selected by local councils, on which they aim to encourage investment and appropriate development. These sites are the economic engine of the Freeport and sit within a wider 鈥榦uter boundary鈥� which shows the (much larger) area that is expected to benefit most from the Freeport. For example, jobs created on the Freeport sites may be taken by 听people living within the 鈥榦uter boundary鈥�. 听

Freeports aim to encourage investment specifically on those chosen sites (rather than across the entire 鈥榦uter boundary鈥�) and do not impact protections relating to the environment, protected landscapes like National Parks, or workers鈥� rights. Any location in a UK Freeport is subject to the same rules and regulations as the rest of the country.听

In this way, Freeports will deliver new opportunities for local communities, while protecting their most valuable assets. Discover more about and view maps of the Freeport sites and outer boundaries.

Useful resources鈥�

Guidance on tax and customs sites in Freeports:鈥�

• (PDF, 334 KB, 29 pages): guidance providing information on the tax and customs measures for businesses interested in operating within a Freeport.听
• (PDF, 996 KB, 32 pages): a selection of business user journeys, operating within different sectors and operating models, covering both customs and tax site benefits within a Freeport.听听
• Watch a鈥�. This provides an overview of UK Freeports, and the possible tax and customs benefits for 2 different businesses.听
• Sector specific additional guidance for businesses involved in (PDF, 740 KB, 7 pages), or听 (PDF, 200 KB, 4 pages) to be decommissioned, disassembled or scrapped at the end of their economic life.

Operating a Freeport customs site:听

• Operating a Freeport customs site: find out what the responsibilities of a Freeport customs site operator are, including the security you鈥檒l be responsible for and the records you鈥檒l need to keep.听

• Apply to be a Freeport customs site operator: find out who can be a Freeport customs site operator and what you鈥檒l need to apply and get authorised.鈥�

Moving goods into or out of a Freeport customs site:听

• Apply to use the Freeport customs special procedure: find out who should apply to use the Freeport customs special procedure, and how they can submit their application.听

• Get your business ready to use a Freeport customs site: find out what a business who wants to move goods into or out of a customs site will need to do.听

• Declaring goods and paying tax when using a Freeport customs site: find out how to declare goods and pay any tax due on goods moved into or out of a customs site.听

• Check if your goods can be moved into a Freeport customs site: find out about controlled and excluded goods which can or cannot be brought in and out of a Freeport customs site.鈥�

Claiming tax reliefs in a Freeport special tax site:听

• Check if you can claim relief from Stamp Duty Land Tax in Freeport tax sites in England: find out if you can claim relief from Stamp Duty Land Tax when buying land or buildings in a Freeport tax site鈥痠n England.听

• Check if you can claim the enhanced capital allowance relief in Freeport tax sites: find out how to claim enhanced capital allowance relief.鈥�

• Check if you can claim enhanced structures and buildings allowance relief in Freeport tax sites: find out how to claim enhanced structures and buildings allowance relief.鈥�

• Check if you can claim National Insurance relief in Freeport tax sites: find out if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in a Freeport tax site.听

• : find out about Land and Buildings Transaction Tax in Green Freeport tax sites in Scotland听

• Guidance for local authorities on Freeports Business Rates Relief.听

• 鈥婨nglish Freeports Subsidy Scheme

Publications:听

• Bidding prospectus: Freeports in England听
• English Freeports decision making note鈥�
• Bidding prospectus: Green Freeports in Scotland听
• Scottish Green Freeports decision making note听
• Bidding prospectus: Freeports in Wales听
• Welsh Freeports decision making note听
• Maps of Freeports, Freeport customs sites and Freeport tax sites鈥�
• Freeports monitoring and evaluation strategy鈥�

Contact us鈥�

More information on current news and opportunities in Freeports and how to contact them can be found on the .听

For any other general queries, email UKFreeports@communities.gov.uk.