Land Remediation Relief: What is "land in a contaminated state"?: Land in a Contaminated State
This guidance applies to expenditure incurred on or before 31 March 2009.
Land is in a contaminated state for the purposes of Land Remediation Relief, if, and only if, substances in, on or under the land are actually or potentially causing:
- harm, or
- the pollution of controlled waters.
Nuclear sites are specifically excluded from the definition of “land in a contaminated state” see CIRD60115.
Work carried out as a precaution, without evidence that a substance was present, does not qualify for relief.
A “substance” for the purposes of Land Remediation Relief is any natural or artificial substance, whether in solid or liquid form or in the form of a gas or vapour.
Until 24 November 2008 HMRC took the view that the term “substance” could not include a life-form. On 24 November 2008, however, HMRC published a change of view, accepting that a plant can be a substance for the purposes of Land Remediation Relief. A copy of the change of view statement issued on 24 November 2008 is at CIRD61020.
For periods before 1 April 2009, Land Remediation Relief did not distinguish between substances that were present as a result of industrial activities and those that were present as a result of naturally occurring processes.
For periods ending on or before 31 March 2009, “Harm” means:
- harm to the health of living organisms,
- interference with the ecological systems of which any living organisms form part,
- offence to the senses of human beings, or
- damage to property.
The likelihood of harm being caused will vary according to the land use.
This section contains the following further guidance:
|CIRD61010||Land in a contaminated state: Example|
|CIRD61020||Japanese knotweed - change of view statement|
|CIRD61030||Voids and spaces|
|CIRD61040||Landscaping and earthworks|
CIRD61010What is "land in a contaminated state"?: Examples
CIRD61015What is "land in a contaminated state"?: Japanese Knotweed
CIRD61020What is "land in a contaminated state"?: Japanese Knotweed - change of view
CIRD61025What is "land in a contaminated state"?: Burials
CIRD61030What is "land in a contaminated state"?: Voids and spaces
CIRD61035What is "land in a contaminated state"?: Flood prevention
CIRD61040What is "land in a contaminated state"?: Landscaping and earthworks
CIRD61045What is "land in a contaminated state"?: Ground gases