Land Remediation Relief: What is “land in a contaminated state”?: Exclusions - Air & Water
This section applies to expenditure incurred on or after 1 April 2009
From 1 April 2009, for the avoidance of doubt, land is not “in a contaminated state” as a result of the presence of air or water.
The land may, however, be in a contaminated state as a result of pollutants present in the air or water.
A Ltd purchases a site with a high groundwater table. A Ltd install additional drainage to lower the local water table.
A Ltd cannot claim Land Remediation Relief on the expenditure on drainage works.
B Ltd purchases a site with a high groundwater table. As a legacy from previous industrial activity, there are high levels of sulphate in the groundwater. B Ltd develops the site, using a higher grade of cement to mitigate the effects of the levels of sulphate.
B Ltd can claim Land Remediation Relief on the additional cost incurred on the higher grade cement, for further information on this point see CIRD61530.