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HMRC internal manual

Corporate Intangibles Research and Development Manual

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Land Remediation Relief: What is "land in a contaminated state"? Natural contaminants: Japanese Knotweed - expenditure from 1 April 2009

This section applies to expenditure incurred on or after 1 April 2009

CTA09/S1145 (3) & SI09/2037/REG3

Japanese knotweed (Fallopia japonica) was introduced to the UK in Victorian times as an ornamental garden plant. It was also planted to stabilize embankments along railways and canals.

Under secondary legislation, expenditure on removing Japanese knotweed is qualifying land remediation expenditure.

Neither the living organism exclusion (CIRD61400) nor the contamination caused other than by industrial activity exclusion (CIRD61250) apply to Japanese knotweed.

This section contains the following guidance:

CIRD61435 Japanese knotweed - Fly-tipping & natural spread
   
CIRD61440 Japanese knotweed - allowing it to spread
CIRD61445 Japanese knotweed - allowing it to spread: Examples
CIRD61450 Japanese knotweed - Qualifying methods