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Official guidance
Corporate Intangibles Research and Development Manual

CIRD61400 · Land Remediation Relief: What is "land in a contaminated state"? Natural contaminants

  • CIRD61405 · Arsenic
  • CIRD61420 · Radon
  • CIRD61425 · Radon - examples
  • CIRD61430 · Japanese Knotweed - expenditure from 1 April 2009
  • CIRD61435 · Japanese Knotweed - fly-tipping and natural spread
  • CIRD61440 · Japanese Knotweed - allowing it to spread
  • CIRD61445 · Japanese Knotweed - allowing it to spread - examples
  • CIRD61450 · Japanese Knotweed - qualifying methods
  • CIRD61490 · Other natural contaminants
  1. Land Remediation Relief: What is "land in a contaminated state"? Natural contaminants: Contents
  2. Land Remediation Relief: What is "land in a contaminated state"? Natural contaminants: Japanese Knotweed - expenditure from 1 April 2009

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:

CIRD61435Japanese knotweed - Fly-tipping & natural spread
CIRD61440Japanese knotweed - allowing it to spread
CIRD61445Japanese knotweed - allowing it to spread: Examples
CIRD61450Japanese knotweed - Qualifying methods
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