CIRD62010 | Land Remediation Relief: Derelict land: What is long term derelict land?
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
CTA09/S1149 (3)
To qualify as derelict land for the purposes of the relief, land has to have been derelict since 1 April 1998.
Powers to amend
The qualifying date can be amended by Treasury Order. This allows the Government to review the qualifying date - as and when necessary - in light of the amount and location of additional land that would qualify for the relief as a result of the change.
Evidence
The following sections look at the type of evidence that shows that land is long term derelict land for the purposes of Land Remediation Relief.
CIRD62020 English National Land Use Database
CIRD62025 Scottish Vacant and Derelict Land Survey
CIRD62030 Evidence for dereliction