Section 3
Freeports
Freeports are special customs and tax zones around ports and airports, offering duty deferral on imports, full Stamp Duty Land Tax relief on qualifying commercial property, and an enhanced 10%-per-year structures & buildings allowance (versus 3% outside a Freeport).
These enhanced tax-site benefits currently run to 30 September 2026 — check GOV.UK for any extension.
| Freeport | Nation | Focus |
|---|---|---|
| East Midlands | England | Airport hub, hydrogen & advanced manufacturing |
| Freeport East | England | Felixstowe & Harwich — logistics |
| Humber | England | Renewables, ports |
| Liverpool City Region | England | Ports, manufacturing |
| Plymouth & South Devon | England | Marine, defence |
| Solent | England | Aerospace, maritime |
| Teesside | England | Offshore wind, industrial |
| Thames | England | London Gateway & Tilbury — logistics, automotive |
| Firth of Forth | Scotland | Green energy |
| Inverness & Cromarty Firth | Scotland | Renewables |
| Anglesey | Wales | Low-carbon energy |
| Celtic (Milford Haven & Port Talbot) | Wales | Floating offshore wind, hydrogen |