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Land which qualifies for freeport or investment zone tax relief is called qualifying land.

Qualifying land is land that is situated in a special tax site and which is intended to be used only in a qualifying manner.

Qualifying land must be situated in a special tax site at the time the contract completes, or earlier when the contract is ‘substantially performed�. Our guidance on contract, completion and substantial performance is at SDLTM07700

Land situated outside a special tax site may also qualify for tax relief if it’s part of an acquisition that meets the test for 100% relief - see SDLTM20280.

Land in a special tax site is intended to be used in a qualifying manner if it meets one or more of the qualifying use tests (see SDLTM20220) and the intended use is not non-qualifying - see SDLTM20225.