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HMRC internal manual

Corporate Intangibles Research and Development Manual

Land Remediation Relief: Qualifying Land Remediation Expenditure: 31 March 2009 and earlier


Qualifying land remediation expenditure means expenditure that meets all of the following five conditions, namely that the expenditure:

  • is incurred on land all or part of which is in a contaminated state,
  • is incurred on relevant land remediation directly undertaken by the company or on its behalf,
  • is incurred on employee costs or materials, or is qualifying expenditure on sub-contracted land remediation
  • would not have been incurred had the land not been in a contaminated state, and
  • is not subsidised.

For further information see:

CIRD69005 Employee costs
CIRD69020 Materials
CIRD63225 Professional fees
CIRD63230 subcontractors
CIRD63130 Subsidised expenditure