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HMRC internal manual

Corporate Intangibles Research and Development Manual

HM Revenue & Customs
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Land Remediation Relief: Exclusions: Polluter pays: Contents

FA01/Sch22/Para12 (4)


The principle that the polluter should bear the cost of cleaning up any pollution is fundamental to the policy behind Land Remediation Relief.

Under the scheme it is intended that the polluter, and any party connected to the polluter, do not obtain the relief.

Who is the Polluter?

For the purposes of Land Remediation Relief, a company that is responsible (either wholly or only partly) for the land becoming contaminated or derelict is treated as the polluter and cannot have the relief.

This also applies if the polluter was a person with a relevant connection to the company (see CIRD69025 for a definition of a person with a relevant connection).