Open consultation

Consultation on Reforming Land Remediation Relief

• From: HM Treasury
• Published: 13 July 2026

Summary

The government is consultation on potential reforms to make Land Remediation Relief more accessible, better targeted, and more closely aligned with the practical realities of brownfield development.

This consultation closes at
11:59pm on 21 September 2026

Consultation description

Land Remediation Relief (LRR) is a 150% Corporation Tax relief aimed at incentivising the regeneration of brownfield land and reducing the pressure to develop greenfield sites.  

Following a previous consultation to review its effectiveness and robustness, the government is today publishing a second consultation on potential options to reform Land Remediation Relief. The consultation seeks views on changes to the timing of the relief, aligning eligible contamination expenses with planning processes, and how to define and provide relief for long-term derelict land.

Documents

Reforming Land Remediation Relief: Consultation

PDF, 246 KB, 23 pages

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Ways to respond

Email to:

LRR@hmtreasury.gov.uk

Published 13 July 2026