The Scottish and UK governments have agreed to establish two green freeports in Scotland.

The special economic zones, offering tax breaks and lower business tariffs, are being promoted by the UK government as part of its “levelling-up” agenda.

The deal comes as Prime Minister Boris Johnson visits Scotland on Monday.

A bidding process will begin in the spring and it is hoped the new sites will open in 2023.

Ministers from both the Scottish and UK governments will have a say in the assessment and selection process.

The governments were previously unable to agree plans to establish freeports north of the border, after a number of sites were announced for England.

Freeports allow firms to import goods and then re-export them outside normal tax and customs rules.

Scotland’s Finance Secretary Kate Forbes said: “We have been able to reach an agreement on a joint approach that enshrines the Scottish government’s commitment to achieving net zero and embedding fair work practices through public investment.

“The establishment of green freeports will help us create new green jobs, deliver a just transition and support our economic transformation.”

The UK government has committed funding of £52m to the project and bidders will have to pledge to reach net zero by 2045.

However, in the first major split from the SNP since they signed a power-sharing deal last year, the Scottish Greens criticised the plans as “greenwashing”.

The Scottish government and the UK Treasury will use their tax powers, including rates relief, to support the freeports.

Last year, the Scottish government said UK ministers risked undermining devolution if they set up the freeports in Scotland or Wales without the backing of devolved governments.

Prime Minister Boris Johnson said: “I am delighted that people across Scotland will reap the benefits that will come from having two new green freeports.

“Freeports will help to accelerate our plan to level up communities across the whole of the United Kingdom.

“They have the power to be truly transformational by creating jobs and investment opportunities to enable people to reach their potential.”