CIRD60170 - Land Remediation Relief: Exclusions: Polluter Pays: Derelict land

CTA09/S1150

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