CIRD62015 | Land Remediation Relief: Derelict land: Land must be derelict at acquisition

CTA09/S1149 (3)

A company that allows a property to become derelict cannot claim Land Remediation Relief for expenditure incurred in bringing it back into productive use.

The land must have been derelict when it was first acquired by that company or a connected party.

Evidence:

The following sections look at the type of evidence that shows that land was derelict land at the times of acquisition:

• CIRD62020 English National Land Use Database

• CIRD62025 Scottish Vacant and Derelict Land Survey

• CIRD62030 Evidence for dereliction