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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: 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