Land Remediation Relief: What is "land in a contaminated state"?: "Relevant land remediation": contents
This guidance applies to expenditure incurred on or before 31 March 2009.
This section, together with those following, looks at the type of work that qualifies for Land Remediation Relief.
“Relevant land remediation” means activities whose purpose is:
- preventing or minimising, or remedying or mitigating the effects of, any harm, or pollution of controlled waters, by reason of which the land is in a contaminated state, or
- restoring the land or polluted waters to their former state.
Relevant land remediation is not restricted to those activities needed to restore the land to a state in which planning permission can be obtained. If, for commercial reasons, a company chooses to restore the land to a higher standard then the relevant land remediation includes those activities whose purpose is to restore the land to that higher standard.
The activities include the carrying out of any works, operations, or the taking of any steps in relation to:
- the land acquired in a contaminated state,
- any controlled waters affected by that land, or
- any land adjoining or adjacent to that land.
This section has the following further guidance:
CIRD61055Preventing, minimising, remedying or mitigating
CIRD61065In ground barriers and cut off systems
CIRD61070Dig and dump
CIRD61080Cement based stabilisation
CIRD61085Different grades of cement
CIRD61095Abortive methods of remediation