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HMRC internal manual

Corporate Intangibles Research and Development Manual

HM Revenue & Customs
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Land Remediation Relief: What is "land in a contaminated state"? Relevant Contaminated Land Remediation: Methods of remediation - in-ground barriers and cut-off walls

This technique does not remove the contamination and instead it isolates the contamination by putting a physical 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 be varied 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 a nearby water course, A Ltd installs a barrier. This prevents the contamination leaching from the soil into the stream.

A Ltd can claim Land Remediation Relief as it is preventing the “serious possibility of relevant harm” by containing the contamination and preventing significant pollution of controlled waters.