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
