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CIRD60120 | Land Remediation Relief: Exclusions: Polluter pays: Contents

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

FA01/Sch22/Para12 (4)

The principle that the polluter should bear the cost of cleaning up any pollution is fundamental to the policy behind Land Remediation Relief.

Under the scheme it is intended that the polluter, and any party connected to the polluter, do not obtain the relief.

Who is the Polluter?

For the purposes of Land Remediation Relief, a company that is responsible (either wholly or only partly) for the land becoming contaminated or derelict is treated as the polluter and cannot have the relief.

This also applies if the polluter was a person with a relevant connection to the company (see CIRD69025 for a definition of a person with a relevant connection).

Contents10 entries

  1. CIRD60125Land Remediation Relief: Exclusions: Polluter Pays: More than one polluter
  2. CIRD60130Land Remediation Relief: Exclusions: Polluter Pays: Deliberate or accidental polluter
  3. CIRD60135Land Remediation Relief: Exclusions: Polluter Pays: Who is the polluter - acquiring land in a contaminated state
  4. CIRD60140Land Remediation Relief: Exclusions: Polluter Pays: acquiring land in a contaminated state - examples
  5. CIRD60145Land Remediation Relief: Exclusions: Polluter Pays: Who has "relevant connection" to the polluter?
  6. CIRD60150Land Remediation Relief: Exclusions: Polluter Pays: Polluter retains an interest in the land - 1 April 2009 onwards
  7. CIRD60155Land Remediation Relief: Exclusions: Polluter Pays: Polluter - "slice of the action" contracts - 1 April 2009 onwards
  8. CIRD60160Land Remediation Relief: Exclusions: Polluter Pays: Polluter obtains benefit of relief
  9. CIRD60165Land Remediation Relief: Exclusions: Polluter Pays: Underground car parks
  10. CIRD60170Land Remediation Relief: Exclusions: Polluter Pays: Derelict land