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Contents

Official guidance
Corporate Intangibles Research and Development Manual

CIRD62000 · Land Remediation Relief: Derelict Land

  • CIRD62001 · What is derelict land?
  • CIRD62005 · Examples
  • CIRD62010 · What is long term derelict land?
  • CIRD62015 · Land must be derelict at acquisition
  • CIRD62020 · English National Land use Database
  • CIRD62025 · Scottish Vacant and Derelict Land Survey
  • CIRD62030 · Evidence for dereliction
  • CIRD62035 · Qualifying Works
  1. Land Remediation Relief: Derelict Land: Contents
  2. Land Remediation Relief: Derelict land: What is long term derelict land?

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

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