Employers operating within a freeport Freeport or investment zone Investment Zone tax site can claim relief on national insurance National Insurance contributions.
As of From 6th April 2026, in order to claim this relief, the postcode must be output within the FPS where any of the freeport or investment zone national insurance National Insurance categories below are applied.:
Employee |
group | Freeport |
category letter | Investment Zone |
category letter | ||
All employees who work in freeports, apart from those in groups I, L and S in the table. | F | N |
Married women and widows who work in freeports and are entitled to pay reduced National Insurance. | I | E |
Employees who work in freeports and can defer National Insurance because they’re already paying it in another job. | L | D |
Employees who work in freeports and are over the State Pension Age. | S | K |
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