Businesses will be given tax relief when buying or leasing non-residential buildings or land within Scotland’s two green freeports.
The proposed Land and Buildings Transaction Tax (LBTT) relief will be available in certain areas within the freeports at Cromarty Firth and the Firth of Forth.
Public Finance Minister Tom Arthur said: “By giving this relief, we are supporting the expansion of businesses, helping drive job creation and creating internationally competitive areas.
