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HMRC internal manual

Corporate Intangibles Research and Development Manual

Land Remediation Relief: What is "land in a contaminated state"?: In-ground barriers and cut-off walls

This guidance applies to expenditure incurred on or before 31 March 2009.

This technique does not remove the contamination and instead it contains the contamination by building a barrier around it. The barriers may be built of sheet piles, geo-membranes or a cement based slurry.

The nature of a barrier, such as cement based slurry, can vary according to the nature of the contamination present.


A Ltd are developing a housing estate. There is contamination on part of the site. To prevent contamination of the rest of the site, A Ltd installs a membrane or break layer as a barrier to prevent the contamination leaching from the contaminated part.

A Ltd can claim Land Remediation Relief as it is preventing the potential harm by containing the contamination.