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HMRC internal manual

Corporate Intangibles Research and Development Manual

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HM Revenue & Customs
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Land Remediation Relief: Outline: Contents

This section of the guidance gives an overview of how the scheme works.

The more detailed guidance is at CIRD60050 onwards.

Although both Land Remediation Relief for land in a contaminated state and Land Remediation Relief for derelict land are intended to help bring land back into productive use, they deal with different issues.

A site does not need to be both derelict and contaminated to qualify. For this reason there are separate summaries for:

  • Land Remediation Relief for land in a contaminated state; and
  • Land Remediation Relief for derelict land.

You should read the summary of the treatment of arsenic, radon and Japanese knotweed with the summary of the treatment for land in a contaminated state for the period from 1 April 2009 at CIRD60015.

The following matters are covered: