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HMRC internal manual

Corporate Intangibles Research and Development Manual

Land Remediation Relief: Tax Credit: Contents

FA01/SCH22/PARA14 (1)


A company that has a qualifying land remediation loss for an accounting period can make a claim to surrender that loss, or a part of that loss, in return for a payment of land remediation tax credit.

This applies both to a loss arising from cleaning up land in a contaminated state and (for expenditure incurred on or after 1 April 2009) to a loss arising from bringing long term derelict land back into productive use.

The tax credit paid to a company is not the company’s income for any tax purpose (FA01/SCH22/PARA18 and CTA09/S1156).

This section contains the following guidance: