---
title: "The Designation of Special Tax Sites (North East of Scotland Investment Zone) Regulations 2026"
id: d5ab0019-ee1c-4dc5-9eb0-2a0c5685ac04
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/90
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/d5ab0019-ee1c-4dc5-9eb0-2a0c5685ac04
language: en
in_force_from: 2026-02-26
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/90/data.xml
read_on: 2026-11-10
sha256: 04032fcd008c0833218019c15b11e708e0858c43238d6af7ba7c8df06a22f1e9
provisions: 3
---

# The Designation of Special Tax Sites (North East of Scotland Investment Zone) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 90
CORPORATION TAX
INCOME TAX
The Designation of Special Tax Sites (North East of Scotland Investment Zone) Regulations 2026
Made
3rd February 2026
Laid before the House of Commons
5th February 2026
Coming into force
26th February 2026
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 an investment zone 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 an investment zone.

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

(1) These Regulations may be cited as the Designation of Special Tax Sites (North East of Scotland Investment Zone) Regulations 2026 and come into force on 26th February 2026.
(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 “Aberdeen Energy Transition Zone Tax Site” and dated 12th November 2025;
(b) the area shown edged and hatched in red on the map entitled “Peterhead Port Tax Site” and dated 12th November 2025;
(c) the areas shown edged and hatched in red on the map entitled “Peterhead Upperton Tax Site” and dated 12th November 2025.
(2) The designations made by paragraph (1) take effect on 26th February 2026.