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HMRC internal manual

Corporate Intangibles Research and Development Manual

Land Remediation Relief: Qualifying Land Remediation Expenditure: from 1 April 2009


Qualifying land remediation expenditure means expenditure on land in the UK acquired by a company for the purposes of a trade or property business carried on by the company that satisfies the following conditions:

  • The expenditure is incurred on land all or part of which is in a contaminated or a derelict state.
  • The expenditure would not have been incurred if the land had not been in a contaminated or derelict state.
  • The expenditure is:


  • in the case of land in a contaminated state, expenditure on relevant contaminated land remediation undertaken by the company, or
  • in the case of land in a derelict state, expenditure on relevant derelict land remediation so undertaken.


  • The expenditure is:


  • incurred on staffing costs,
  • incurred on materials,
  • incurred in respect of relevant land remediation contracted out by the company to another person with whom the company is not connected, or
  • qualifying expenditure on connected sub-contracted land remediation.


  • The expenditure is not subsidised.
  • The expenditure is not incurred on landfill tax.

For further guidance see:

CIRD69020 Materials
CIRD63225 Professional fees
CIRD69030 Staffing Costs
CIRD63230 subcontractors
CIRD63130 Subsidised expenditure