This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Corporate Intangibles Research and Development Manual

Land Remediation Relief: Exclusions: Polluter Pays: Polluter obtains benefit of relief

CTA09/S1150 (3)(b)

The legislation excludes from the relief cases where the land is sold by the polluter (or a person with a relevant connection to the polluter) and the sale price agreed reflects the value of the land in a decontaminated state.


A Ltd, knowing of the possible availability of LRR, negotiates with B Ltd to pay more than the open market value for the site in such a contaminated state; agreeing a price nearer to that which it would have commanded if not contaminated.

A Ltd, the polluter, is being paid a price that does not reflect the true state of the land. Developer B cannot therefore claim Land Remediation Relief.

This is an anti-avoidance provision. Before entering into argument, Officers of HMRC should make a report of the facts to CT&VAT (CT Structure).