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Official guidance
Corporate Intangibles Research and Development Manual

CIRD61050 · Land Remediation Relief: What is "land in a contaminated state"?: "Relevant land remediation"

  • CIRD61055 · Land Remediation Relief: What is "land in a contaminated state"?: Preventing, minimising, remedying or mitigating
  • CIRD61060 · Land Remediation Relief: What is "land in a contaminated state"?: Cover systems
  • CIRD61065 · Land Remediation Relief: What is "land in a contaminated state"?: In-ground barriers and cut-off walls
  • CIRD61070 · Land Remediation Relief: What is "land in a contaminated state"?: Dig and dump
  • CIRD61075 · Land Remediation Relief: What is "land in a contaminated state"?: Biological treatment
  • CIRD61080 · Land Remediation Relief: What is "land in a contaminated state"?: Cement based stabilisation
  • CIRD61085 · Land Remediation Relief: What is "land in a contaminated state"?: Different grades of cement
  • CIRD61090 · Land Remediation Relief: What is "land in a contaminated state"?: Foundations
  • CIRD61095 · Land Remediation Relief: What is "land in a contaminated state"?: Method of remediation proves to be unsuccessful
  1. Land Remediation Relief: What is "land in a contaminated state"?: "Relevant land remediation": contents
  2. Land Remediation Relief: What is "land in a contaminated state"?: Cement based stabilisation

CIRD61080 | Land Remediation Relief: What is "land in a contaminated state"?: Cement based stabilisation

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

This guidance applies to expenditure incurred on or before 31 March 2009.

This method is also referred to as stabilisation/solidification. It is used for a wide range of contamination, including metals, resin, tar and polychlorinated bi-phenyls (PCBs).

A cement based material is used to chemically stabilise and also contain the contaminants in situ. The contamination is effectively sealed within a block in the ground.

Expenditure on cement based stabilisation will qualify for Land Remediation Relief where it is preventing the potential harm by containing the contamination.

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