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HMRC internal manual

Corporate Intangibles Research and Development Manual

Land Remediation Relief: Derelict land: What is long term derelict land?

CTA09/S1149 (3)

To qualify as derelict land for the purposes of the relief, land has to have been derelict since 1 April 1998.

Powers to amend:

The qualifying date can be amended by Treasury Order. This allows the Government to review the qualifying date - as and when necessary - in light of the amount and location of additional land that would qualify for the relief as a result of the change.


The following sections look at the type of evidence that shows that land is long term derelict land for the purposes of Land Remediation Relief:

CIRD62020 English National Land Use Database
CIRD62025 Scottish Vacant and Derelict Land Survey
CIRD62030 Evidence for dereliction