CIRD60170 - Land Remediation Relief: Exclusions: Polluter Pays: Derelict land
Land Remediation Relief is not available if the company, or a connected party, allowed the property to become derelict.
Companies need to be able to show that the site was derelict when acquired by the company, or a connected party.
Guidance on evidence that shows that land was derelict can be found at:
|CIRD62020||English National Land Use Database|
|CIRD62025||Scottish Vacant and Derelict Land Survey|
|CIRD62030||Evidence for dereliction|