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HMRC internal manual

Corporate Intangibles Research and Development Manual

Land Remediation Relief: Definitions: Materials

FA01/Sch22/Para2 (4) & FA01/Sch22/Para6

CTA09/S1144 (5) & CTA09/S1172

To be qualifying land remediation expenditure, the materials have to be used directly in the remediation work. For example the chemicals used to treat Japanese Knotweed or the cement used to create an in ground barrier (see CIRD61065).

The cost of materials does not include the hire of plant or equipment. The cost of hiring plant with an operator is subcontract expenditure; see the guidance at CIRD63235 onwards.