ValuePackage in designated freeport tax sites: 100% enhanced capital allowance on plant & machinery; 10%/yr enhanced structures & buildings allowance; SDLT relief on qualifying land purchases; up to 100% business rates relief for 5 years; employer NICs relief for new hires
Deadlines2031-09-30 — Reliefs claimable in English freeport tax sites until 9/30/2031 (5-year extension confirmed at Autumn Statement 2023)
RequirementsAcquire/develop property or install plant & machinery primarily for use within a designated freeport special tax site; asset/activity conditions per relief; nearest sites to London are Thames Freeport tax sites (Tilbury, London Gateway, Ford Dagenham)
Caveatsbenefits only inside mapped tax-site boundaries — check the specific parcel; each freeport's delivery plan governs its window; clawback provisions apply if use conditions break
Last verified2026-08-24