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HMRC internal manual

Corporate Intangibles Research and Development Manual

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Land Remediation Relief: Qualifying Land Remediation Expenditure: Expenditure incurred because of contamination or dereliction

FA01/SCH22/PARA7

CTA09/S1144 & CTA09/S1173

Land Remediation Relief is only available for expenditure that is incurred only because the land is in a contaminated or derelict state.

The condition that expenditure is incurred only because the land is in a contaminated state is satisfied:

  • to the extent that expenditure on the land is increased and the only reason for that increase is because the land is in a contaminated or derelict state, or
  • if the main reason that any works are done, operations are carried out or steps are taken is for the purpose of relevant land remediation.

This section contains the following guidance on types of additional costs incurred as a result of the land being contaminated or derelict: