CIRD60120 - Land Remediation Relief: Exclusions: Polluter pays: Contents

FA01/Sch22/Para12 (4)

CTA09/S1150

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).

1. CIRD60125

   More than one polluter
2. CIRD60130

   Deliberate or accidental pollution
3. CIRD60135

   Who is the polluter - acquiring land in a contaminated state
4. CIRD60140

   Acquiring land in a contaminated state - examples
5. CIRD60145

   “Polluter Pays” - who has a “relevant connection” to the polluter?
6. CIRD60150

   Polluter retains an interest in the land - 1 April 2009 onwards
7. CIRD60155

   Polluter - “slice of the action” contracts - 1 April 2009 onwards
8. CIRD60160

   Polluter obtains benefit of the relief
9. CIRD60165

   Underground car parks
10. CIRD60170

    Polluter pays - derelict land