CIRD61430 | Land Remediation Relief: What is "land in a contaminated state"? Natural contaminants: Japanese Knotweed - expenditure from 1 April 2009
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
This section applies to expenditure incurred on or after 1 April 2009
CTA09/S1145 (3) & SI09/2037/REG3
Japanese knotweed (Fallopia japonica) was introduced to the UK in Victorian times as an ornamental garden plant. It was also planted to stabilize embankments along railways and canals.
Under secondary legislation, expenditure on removing Japanese knotweed is qualifying land remediation expenditure.
Neither the living organism exclusion (CIRD61400) nor the contamination caused other than by industrial activity exclusion (CIRD61250) apply to Japanese knotweed.
This section contains the following guidance: