---
title: "The Designation of Special Tax Sites (Celtic Freeport) Regulations 2024"
id: a9b4cb09-026a-46a1-96fd-8e57a09f704a
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/1035
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/a9b4cb09-026a-46a1-96fd-8e57a09f704a
language: en
in_force_from: 2024-11-26
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/1035/data.xml
read_on: 2026-11-10
sha256: 58984e412464c07b0a7cbc2e9afab40fde56123a7a813ff0e4b52f347656a676
provisions: 3
---

# The Designation of Special Tax Sites (Celtic Freeport) Regulations 2024

## Title and introductory text {#prelims}

2024 No. 1035
INCOME TAX
CORPORATION TAX
The Designation of Special Tax Sites (Celtic Freeport) Regulations 2024
Made
16th October 2024
Laid before the House of Commons
17th October 2024
Coming into force
26th November 2024
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 (Celtic Freeport) Regulations 2024 and come into force on 26th November 2024.
(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 areas shown edged and hatched in red on the map entitled “Milford Haven Tax Site - Pembroke Dock” and dated 10th June 2024;
(b) the area shown edged and hatched in red on the map entitled “Milford Haven Tax Site - PUMA” and dated 10th June 2024;
(c) the areas shown edged and hatched in red on the map entitled “Milford Haven Tax Site - Valero - Dragon LNG - RWE - Egnedol” and dated 9th July 2024;
(d) the areas shown edged and hatched in red on the map entitled “Milford Haven Tax Site - Waterloo - Science Park” and dated 11th June 2024;
(e) the area shown edged and hatched in red on the map entitled “Port Talbot Tax Site - ABP” and dated 24th June 2024;
(f) the area shown edged and hatched in red on the map entitled “Port Talbot Tax Site - Briton Ferry” and dated 10th June 2024.
(2) The designations made by paragraph (1) take effect on 26th November 2024.