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Contents

Official guidance
Corporate Intangibles Research and Development Manual

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

  • CIRD61501 · Preventing, minimising, remedying or mitigating
  • CIRD61505 · Methods of remediation - cover systems
  • CIRD61510 · Methods of remediation - in-ground barriers and cut-off walls
  • CIRD61515 · Methods of remediation - Dig and dump
  • CIRD61520 · Methods of remediation - biological treatment
  • CIRD61525 · Methods of remediation - cement based stabilisation
  • CIRD61530 · Methods of remediation - different grades of cement
  • CIRD61535 · Foundations
  • CIRD61540 · Ground gases
  • CIRD61590 · Excluded methods of remediation
  • CIRD61595 · Abortive methods of remediation
  1. Land Remediation Relief: What is "land in a contaminated state"? Relevant Contaminated Land Remediation: Contents
  2. Land Remediation Relief: What is "land in a contaminated state"? Relevant Contaminated Land Remediation: Methods of remediation - in-ground barriers and cut-off walls

CIRD61510 | Land Remediation Relief: What is "land in a contaminated state"? Relevant Contaminated Land Remediation: Methods of remediation - in-ground barriers and cut-off walls

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

This technique does not remove the contamination and instead it isolates the contamination by putting a physical barrier around it. The barriers may be built of sheet piles, geo-membranes or a cement based slurry.

The nature of a barrier, such as cement based slurry, can be varied according to the nature of the contamination present.

Example:

A Ltd are developing a housing estate. There is contamination on part of the site. To prevent contamination of a nearby water course, A Ltd installs a barrier. This prevents the contamination leaching from the soil into the stream.

A Ltd can claim Land Remediation Relief as it is preventing the “serious possibility of relevant harm” by containing the contamination and preventing significant pollution of controlled waters.

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