Land Remediation

Land Remediation Relief, otherwise known as Contaminated Land Tax Relief is a relief from corporation tax only. 

This provides land and property owners the opportunity to receive a corporation tax deduction of 100%, plus an additional deduction of 50%, for qualifying expenditure incurred by companies in cleaning up land acquired from a third party in a contaminated state.

Land or property may be considered contaminated as a result of industrial activity if:

• The land is already causing relevant harm
• The land has the potential to cause relevant harm to humans, animals, or buildings
• If the land is currently or could potentially be responsible for significant pollution in the groundwaters, streams, rivers, and coastal waters
• “Relevant harm” includes significant adverse impact on the health of humans or animals or damage to buildings that has a real impact on the way the building is used

Do I Qualify?

If you are a land or property owner that has incurred costs to treat or remove contaminants, then you could be eligible to make a claim. 

Examples of relevant qualifying criteria include:  

• Costs for removal of concrete foundations, machinery bases, and other structures from long-term derelict land 
• Costs for treatment or removal of asbestos 
• Costs for treatment or removal of Japanese Knotweed 
• Costs to reduce or remove lead contamination 
• Costs for the removal of all petrol and diesel tanks 
• Costs for the treatment of radon or arsenic 
• Costs for the removal of concrete foundations, machinery bases, and other structures from long-term derelict land

The tax relief is intended to encourage the use of brownfield sites and make the land safer for humans, animals, and buildings alike.

The claim must be made within two years of the end of the accounting period when the expenditure was incurred in order to be valid.