Tax sites under Green Freeports: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002

Information requested

1. Can you confirm that the undernoted tax sites shown below and taken from SG press release (28 July 2023) of successful Green Freeport bids will be Tax Sites under the Green Freeport definition?

2. Can you confirm whether the Port of Ardersier has now been added as another Tax Site under the Green Freeport definition in the OBC submitted to the Scottish Government?


At present, no tax sites have been approved nor designated for Green Freeports in Scotland. Proposed tax sites must be appraised and approved by HM Revenue and Customs and HM Treasury before they can be designated. That process is currently underway.

The locations identified in the map attached to your correspondence were those proposed as tax sites at bidding stage and, as can be seen from the Highland Council meeting papers at the link below, the Outline Business Case (OBC) tax site proposition now also includes the Port of Ardersier.

Link to Highland Council website: (please note the papers related to agenda item 5).

Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at


Please quote the FOI reference
Central Enquiry Unit
Phone: 0300 244 4000

The Scottish Government
St Andrews House
Regent Road

Back to top