CIRD63105 - Land Remediation Relief: Qualifying Land Remediation Expenditure: Excluded expenditure

This section sets out the types of expenditure that are excluded from being qualifying land remediation expenditure.

This section contains the following guidance:

1. CIRD63110

   Landfill Tax
2. CIRD63120

   Statutory Obligations
3. CIRD63130

   Subsidised expenditure
4. CIRD63135

   Subsidised expenditure - compensation
5. CIRD63140

   Subsidised expenditure - Contractors
6. CIRD63150

   Work Carried out by local authorities