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HMRC internal manual

Corporate Intangibles Research and Development Manual

Land Remediation Relief: Exclusions: contents

Land Remediation Relief is not available:

  • Where arrangements have been put in place which either create or enhance a claim, or
  • For cleaning up nuclear sites, or
  • Where the company, or a party connected to the company, was responsible in any way (by action or inaction) for causing the contamination or dereliction (the “polluter pays” principle), or
  • For landlords, where the contamination is caused by a tenant.

This section contains the following further guidance on these exclusions: