CIRD61500 | Land Remediation Relief: What is "land in a contaminated state"? Relevant Contaminated Land Remediation: Contents

CTA09/S1146

Relevant contaminated land remediation involves:

• preventing or minimising, or remedying or mitigating the effects of, any relevant harm, by reason of which the land is in a contaminated state.

The legislation allows for expenditure on specific methods of land remediation to be excluded by Treasury Order. This may be done where alternative methods are seen as environmentally preferable. At present these powers have been used to exclude the removal of Japanese knotweed to Landfill (a process known as “dig and dump”).

Any method of dealing with the contamination that is not specifically excluded, may qualify for Land Remediation Relief, provided that the other tests are met.

The question of what is the appropriate method of dealing with the contamination is entirely a matter for the company, local planning authorities or appropriate regulatory body. It is not for HMRC to second guess the appropriateness of a particular method in a particular case.

This section contains the following further guidance: