FGF aims to deliver sustainable, inclusive growth across central Scotland by:

• Attracting new inward investment
• Accelerating renewable technologies and advanced manufacturing
• Regenerating brownfield land
• Creating high‑quality, long‑term jobs
• Supporting Scotland’s transition to Net Zero
• Strengthening regional and national supply chains

FGF is delivered through a strong public, private and academic partnership. Our partners include:

• Babcock
• CalaChem
• Edinburgh Airport
• Falkirk Council
• Fife Council
• Forth Ports
• INEOS
• Royal Navy
• Scarborough Muir Group
• Scottish Enterprise
• City of Edinburgh Council

Customs sites provide simplified customs processes, duty exemption and deferral options for businesses engaged in international trade. These benefits can reduce operating costs and support Scotland’s ambition to expand export activity.
Where customs sites are designated, they will offer secure environments, enhanced customs procedures and improved access for SMEs.

The Forth Green Freeport spans a 45km wide major strategic area across the Firth of Forth, covering parts of Edinburgh, Fife and Falkirk.

Within this wider boundary, the Freeport includes three officially designated tax sites, which came into effect on 12 June 2024:

• Grangemouth
• Mid‑Forth (Burntisland and Leith)
• Rosyth

Green Freeport status unlocks various tax incentives for businesses. For example:

• Land & Building Transaction Tax (LBTT) Relief.
• Enhanced Structures & Buildings Allowance (SBA): accelerated relief to reduce taxable profits by 10% of cost of investment every year for 10 yrs (compared to standard 3%p.a. over 33 1/3 yrs).
• Enhanced Capital Allowances (ECA): reduce taxable profits by full cost of qualifying investment in new plant/machinery in same tax period as cost was incurred.
• Employer NICS: 0% employer NICs on salaries of any new employee working in Green Freeport tax site. Applicable for <3 yrs per employee on earnings <£25,000p.a. threshold. NICs to be reinvested in training fund for our Green Freeport to prevent local displacement and incentivise training
• Non Domestic Rates Relief (NDRR): Businesses may be eligible for <100% relief from NDR on certain properties and property improvements within tax sites for <5 yrs from point of first relief.

The FGF delivers sustainable, inclusive growth across Central Scotland. It targets industry sectors that are complementary to existing businesses using net zero technologies. It provides incentives to regenerate brownfield sites close to areas of deprivation. Tax levers will helps the FGF attract new business into the area by increasing the capacity of these businesses to invest.

FGF will support a just transition by creating high‑quality jobs, improving access to training, and regenerating brownfield sites close to areas of deprivation.
Local communities will benefit through:

• Enhanced training opportunities
• Long‑term job creation
• Fair Work standards
• Improved environmental outcomes
• Increased local investment and supply chain growth

• Local communities are at the heart of the FGF. The positive ambition is to deliver a just transition for Scotland’s industrial heartland, and to support communities who can benefit from the resultant economic growth; through training for enhanced skills, improved environmental conditions and greater access to high quality green focused, long-term jobs.
• Community engagement activities will be a priority as the FGF progresses, allowing for communities to ask questions and discuss topics important to them.

The Forth Green Freeport has been allocated £25 million of UK Government seed funding to support early‑stage site development.  Landowners within the Freeport will match fund investments to prepare sites for green manufacturing, sustainable fuels, logistics operations and offshore wind supply chain activity.

The FGF is committed to regular and transparent communication with all stakeholders as the project continues to evolve.

Educating our audiences about the positive impact of Green Freeports and the potential economic benefits for local communities and Scotland as a whole is vital:

• All national legislation applies to activities in a Green Freeport area
• All planning controls apply to developments within a Forth Green Freeport
• All workers’ rights legislation/protections apply to employees
• A workers’ representative sits as an active member of the FGF Governance board
• Enhanced security co-operation, including with enforcement agencies, is in place to prevent any criminal activity
• Households will not be impacted by the FGF – which has been created specifically for businesses

Alongside this, all partners are committed to the Fair Work First principles and pay the Real Living Wage.

Payment of the Real Living Wage will be a central condition in our Green Freeport investment decision principles guiding new investment. This will be implemented and monitored by the board of the Green Freeport and the governments.

The governments have publicly stated that the dilution of employment, environmental and social standards is not the intention; a point reflected in the bid prospectus.