Freeports - Government Publish Maps of Designated Areas

There are numerous tax incentives to encourage businesses to locate in Freeport Areas:-

• SDLT exemption on purchase of land and buildings
• 10% Structures and buildings allowance for costs of construction/refurbishment
• 100% enhanced capital allowances on plant and machinery
• Exemption from employers NICs for staff earning up to £25,000
• Special Customs Duty and VAT rules

The precise location of 4 of the 8 designated areas in England have now been clarified with the publication of detailed maps:

Thames: https://www.gov.uk/government/publications/maps-of-thames-freeport-tax-sites

Teesside: https://www.gov.uk/government/publications/maps-of-teesside-freeport-tax-sites

Humber: https://www.gov.uk/government/publications/maps-of-humber-freeport-tax-sites

East: https://www.gov.uk/government/publications/maps-of-freeport-east-tax-sites