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HMRC internal manual

Business Income Manual

Measuring the profits (specific rules & practices) - receipts & deductions: Specific deductions - land remediation relief

Land Remediation Relief is a relief from Corporation Tax.

Land Remediation Relief provides a deduction of 100%, plus an additional deduction of 50%, for qualifying expenditure incurred:

  • in cleaning up land that was in a contaminated state, or
  • in bringing long term derelict land back into use.

The ‘polluter pays’ principle applies and the land must have been acquired from a third party in a contaminated or derelict state

The guidance on Land Remediation Relief is in the Corporate Intangibles and Research & Development Manual at CIRD60000 onwards.