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Special tax sites


Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Special tax sites


Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
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Special tax sites

Particular tax treatment is in place for ‘special tax sites’. Special tax sites are defined as freeports and investment zones. A list of the sites is included in the First year allowances guidance note

Enhanced tax reliefs at special tax sites include:

  1. •

    enhanced rates of structures and building allowance ― see the Structures and buildings allowance guidance note

  2. •

    enhanced capital allowances for companies investing in plant and machinery ― see the Capital allowances ― overview and First year allowances guidance notes

  3. •

    SDLT relief ― see the Stamp duty land tax ― basic rules for companies guidance note

  4. •

    business rates relief

  5. •

    zero-rate of secondary NIC for special tax site employees ― see below

Zero-rate of secondary NIC for special tax site employees

There is a zero-rate of employer (secondary) Class 1 NIC, up to a bespoke special tax sites upper secondary threshold for NIC (see the Overview of NIC Classes, rates and thresholds guidance note).

Who does the relief apply to?

The relief is for employers only. Employers NIC

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  • 25 Feb 2025 05:30

Home/ Tolley Tax Guidance/ Employment Tax / PAYE for employees

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