---
title: "The Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025"
id: 3b3108ab-5683-4e1e-8d3b-4d132bfcf233
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/1079
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/3b3108ab-5683-4e1e-8d3b-4d132bfcf233
language: en
in_force_from: 2025-11-21
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/1079/data.xml
read_on: 2026-11-10
sha256: 7ac34f0f9fafd679680c75886a452d7dab377ca78cf20c1e697482d8e47ea896
provisions: 3
---

# The Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025

## Title and introductory text {#prelims}

2025 No. 1079
CORPORATION TAX
INCOME TAX
The Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025
Made
14th October 2025
Laid before the House of Commons
16th October 2025
Coming into force
21st November 2025
The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance Act 2021.
The areas designated by these Regulations are either situated in a freeport or considered by the Treasury as being used, or likely to be used, for purposes connected with activities carried on, or likely to be carried on, in a freeport.

## 1 Citation, commencement and interpretation {#regulation-1}

(1) These Regulations may be cited as the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025 and come into force on 21st November 2025.
(2) In these Regulations, a reference to an area “shown edged and hatched in red” on a map is a reference to the hatched area extending up to the red edging, but not including the red edging itself.

## 2 Designation of special tax sites {#regulation-2}

(1) The following areas are designated as special areas for the purposes referred to in section 113(1) of the Finance Act 2021—
(a) the area shown edged and hatched in red on the map entitled “North Anglesey Tax Site: Octel” and dated 15th May 2024;
(b) the areas shown edged and hatched in red on the map entitled “North Anglesey Tax Site: Rhosgoch” and dated 15th May 2024.
(2) The designations made by paragraph (1) take effect on 21st November 2025.