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Insider UK

National

Peter A Walker

Government proposes freeport tax relief

Scottish Government

Incentives for businesses to invest in Scotland’s two new green freeports have been proposed in a new consultation.

Changes to Land and Buildings Transaction Tax (LBTT) rules would offer full or partial relief from the tax on non-residential buildings and land in certain areas within Scotland's freeports.

Relief would be available for a period of up to five years on land or property bought or leased for certain commercial activities.

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