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HMRC internal manual

Corporate Intangibles Research and Development Manual

Land Remediation Relief: Exclusions: Nuclear Sites

FA01/SCH22/PARA3 (2)


Expenditure on clearing up a nuclear site does not qualify for Land Remediation Relief. This exclusion applies equally to:

  • Land remediation relief before 1 April 2009,
  • Land remediation relief for contaminated sites from 1 April 2009, and
  • Land remediation relief for derelict sites from 1 April 2009.

For the purposes of the relief, a nuclear site is defined as any site that:

  • has a nuclear site licence under the Nuclear Installations Act 1965, or
  • had a nuclear site licence in force, but the period of responsibility of the licensee has not come to an end following its revocation or surrender.