CIRD60005 | Land Remediation Relief: Outline: Contents

From HM Revenue & Customs · Corporate Intangibles Research and Development Manual

This section of the guidance gives an overview of how the scheme works.

The more detailed guidance is at CIRD60050 onwards.

Although both Land Remediation Relief for land in a contaminated state and Land Remediation Relief for derelict land are intended to help bring land back into productive use, they deal with different issues.

A site does not need to be both derelict and contaminated to qualify. For this reason there are separate summaries for:

  • Land Remediation Relief for land in a contaminated state; and

  • Land Remediation Relief for derelict land.

The following matters are covered:

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