This two-part Deloitte Insights series examines the political context, tax incentives, challenges and opportunities under the UK Freeport and Investment Zone regimes.
Part 1 looks at the qualifying criteria and tax and customs incentives available under the Freeports regime, as well as key considerations in respect of how Freeports reliefs could impact businesses’ investment decisions.
Part 2, which will be published after the 2023 Spring Budget, will focus on Investment Zones, considering the policy design, political context, challenges and opportunities, and discuss their potential interaction with the Freeports regime and wider UK tax incentives environment.
Source: Deloitte
Latest Posts in "United Kingdom"
- HMRC Policy paper – Revenue and Customs Brief 5 (2026): Temporary reduced rate of VAT for children’s meals, tickets and family attractions
- Plastic Packaging Tax (PPT): consultation on potential certification for mechanically recycled plastic packaging
- UK: IMF Signals VAT Base Broadening as Key Fiscal Option
- UK Consults on Mandatory Certification for Recycled Plastic Packaging Tax Claims
- VAT Treatment of Public Electric Vehicle Charge Points Under HMRC Brief
